Article R821-19 of the French Commercial code
November 4, 2023
I. – When the High Council concludes that acts contrary to the statute governing statutory auditors or to the rules governing the practice of statutory auditing have been committed on the territory of another Member State of the European Union, its Chairman shall inform the competent authority of that State, specifying the reasons that led him to this conclusion and the factual elements that gave rise to it. Where the…
