Subsection 1: The High Council of Statutory Auditors

I.- Where the High Counsel communicates confidential information or documents to an authority of a State which is not a member of the European Union, the High Counsel shall require that such information or documents may only be disclosed to third parties with the express consent of the High Counsel and provided that such disclosure is solely for the purposes for which the High Counsel has given its consent, or…

The procedures by which the Chairman of the High Council or the General Rapporteur exercise the powers provided for in Articles R. 821-16 à R. 821-19 and those resulting from the agreements provided for in article R. 821-20 are specified by the High Council in its rules of procedure.