Article R822-17 of the French Commercial code
The third-country auditors mentioned in I of Article L. 822-1-5 are entered by the High Council on the list referred to in II of Article L. 822-1. This list includes the information mentioned in article R. 822-14, with the exception of the indication of the regional company to which it is attached. The application for registration must be accompanied by documentary evidence of their authorisation by the competent authorities in…