Article L2315-73 of the French Labour Code
November 7, 2023
Where the social and economic committee exceeds the thresholds set by decree for at least two of the three criteria mentioned in II of article L. 2315-64, it is required to appoint at least one statutory auditor and one alternate, separate from those of the company. The social and economic committee required to draw up consolidated accounts appoints two statutory auditors pursuant toarticle L. 823-2 of the French Commercial Code….
