Article R821-70 of the French Commercial code
November 4, 2023
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of conflict of interest with the statutory auditor they are responsible for auditing. They may not audit a statutory auditor if, during the previous three years, they have been a partner, employee or collaborator of that statutory auditor.
