Legislative part

Where the auditor’s term of office is limited to three financial years, in addition to the report referred to in Article L. 823-9, the statutory auditor shall prepare a report for the directors identifying the financial, accounting and management risks to which the company is exposed. Where the statutory auditor is appointed pursuant to the first paragraph of Article L. 823-2-2, the report identifying the financial, accounting and management risks…

Professional practice standards approved by order of the Minister of Justice determine the steps to be taken by the statutory auditor and the formalities to be observed when carrying out his assignment, when the statutory auditor performs his assignment pursuant to the first paragraph of Article L. 823-2-2, particularly in respect of controlled companies that have not appointed a statutory auditor, and pursuant to the second and last paragraphs of…

At any time of the year, the statutory auditors, together or separately, shall carry out any verifications and controls they deem appropriate and may obtain on the spot any documents they consider useful for the performance of their duties and in particular any contracts, books, accounting documents and minute books. In order to carry out their audits, the statutory auditors may, under their own responsibility, be assisted or represented by…

The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that control it or that are controlled by it within the meaning of I and II and of Article L. 233-3. They may also be made, for the application of the second paragraph of Article L. 823-9, to…

Where the person or entity is required to appoint two statutory auditors, the latter shall jointly conduct an examination of the terms and conditions of the preparation of the accounts, in accordance with the requirements set out in a professional practice standard drawn up in accordance with 2° of I of Article L. 821-1. A professional practice standard determines the principles for allocating the work to be carried out by…