Section 2: The statutory auditor's mission.

In their report to the Ordinary General Meeting, the Statutory Auditors shall specify, in addition to the information provided for in Article R. 822-56 :

For the application of the second paragraph of Article L. 441-14, the statutory auditors shall certify, in the report mentioned in Article R. 823-7, of the fairness of the information referred to in Article D. 441-6 and its consistency with the annual accounts and present their observations, if any .

The report identifying the financial, accounting and management risks to which the company is exposed, referred to in Article L. 823-12-1, is signed by the statutory auditor, a natural person, or, when the mandate is entrusted to a company of statutory auditors, by the person mentioned in the first paragraph of Article L. 822-9. It is given to the company’s managers and held by them at the disposal of the…