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Article R821-14-13 of the French Commercial code

The accounting officer shall suspend the payment of expenditure where he finds, in the course of his checks, irregularities or inaccuracies in the certifications issued by the chairman of the High Council. He shall inform the Chairman of the High Council accordingly. Where the accounting officer has suspended payment of expenditure, the chairman of the High Council may, in writing and under his responsibility, require the accounting officer to pay….

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Article R821-14-14 of the French Commercial code

All expenditure must be liquidated and authorised during the financial year to which it relates. Expenditure orders shall be supported by the necessary supporting documents. The accounting officer may pay certain categories of expenditure without prior authorisation under the conditions laid down in the accounting and financial regulations.

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Article R821-14-15 of the French Commercial code

The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of loss, destruction or theft of the supporting documents provided to the accounting officer, the Minister responsible for the budget may authorise the latter to provide for their replacement. The supporting documents are kept in the accounting officer’s…

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Article R821-14-16 of the French Commercial code

Revenue and expenditure accounts may be set up at the High Council by a decision of its Chairman with the approval of the accounting officer under the conditions laid down in the decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies and by the accounting and financial regulations.

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Article R821-16 of the French Commercial code

When, in the context of cooperation with the authorities of other Member States of the European Union exercising powers similar to its own or with the European authorities mentioned in 9° of I of Article L. 821-1, a request for information, documents or assistance is made to the High Council by one of these authorities, its chairman shall without delay take the necessary measures to collect the information and documents…

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Article R821-17 of the French Commercial code

The chairman of the High Council or the general rapporteur shall refuse to comply with a request for information, documents or assistance referred to in Article R. 821-16 when: a) Persons employed or having been employed by the requesting authority are not subject to professional secrecy; b) The request is motivated by purposes unrelated to the performance of the missions of the requesting authority, to the supervision and control of…

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Article R821-18 of the French Commercial code

Information and documents received by the High Council in the context of cooperation with the competent authorities of other Member States of the European Union exercising competences similar to its own may only be used for the purposes of carrying out its missions or in the context of procedures relating to the practice of statutory auditing. .

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