Article A823-2 of the French Commercial code
November 3, 2023
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-200. Principles applicable to the audit of accounts carried out within the framework of the certification of accounts Introduction 01. In accordance with article L. 823-9, premier alinéa, du code de commerce, “les commissaires aux comptes certifiés, en justifiant de leurs appréciations, que les…
