Article D518-50 of the French Monetary and Financial Code
November 6, 2023
The accounts produced under the conditions provided for in Article D. 518-49 are submitted to the principal’s authorising officer for approval prior to their integration into the principal’s accounts. Before incorporation into its accounts, the principal’s public accountant shall check the transactions carried out by the agent. If the controls mentioned in the previous paragraph reveal an irregularity, the irregular operations are not entered in the accounts by the principal’s…
