Article R822-33 of the French Commercial code
November 4, 2023
Each statutory audit practice structure must meet the following requirements: 1° Have the means enabling the statutory auditor: a) To adapt, according to the scope of the assignment, the time and human resources devoted to it as well as the techniques implemented; b) To monitor compliance with the rules applicable to the profession and to carry out regular risk assessments; c) To guarantee the continuity and regularity of its account…
