Article A823-27 of the French Commercial code
November 3, 2023
The professional practice standards relating to the justification of assessments in the statutory auditor’s reports on the annual and consolidated financial statements, approved by the Minister of Justice, are set out below: NEP-701.-JUSTIFICATION OF ASSESSMENTS IN THE STATUTORY AUDITOR’S REPORTS ON THE ANNUAL AND CONSOLIDATED FINANCIAL STATEMENTS OF PUBLIC INTEREST ENTITIES Introduction 1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must…
