Article R822-4 of the French Commercial code
November 4, 2023
Where the candidate for registration holds a chartered accountancy diploma, at least two-thirds of the training period provided for in Article 67 of Decree no. 2012-432 of 30 March 2012 relating to the practice of public accounting must have been completed either with a person registered on the list of statutory auditors and authorised to receive trainees under the conditions set out in the eighth paragraph of Article R. 822-3,…
