Article L821-13 of the French Commercial code
November 7, 2023
I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 2006/43/EC of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and, where applicable, with the French standards supplementing those standards adopted under the conditions set out in…
