Article A822-28-11 of the French Commercial code
The standard of ethics “securing the interventions of the statutory auditor-application of the fundamental principles of behaviour”, approved by the Minister of Justice, is shown below: Ethical standard “securing the interventions of the statutory auditor-application of the fundamental principles of behaviour” Introduction 01. This standard applies to all registered statutory auditors acting in their capacity as statutory auditors, regardless of the engagement they carry out or the service they provide,…