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Article A814-6 of the French Commercial code

The auditors shall request the documents and organise the interviews necessary to carry out their audit assignment in compliance with the provisions of this book. They are bound by professional secrecy.

The audited professional shall make available to the auditors all documents useful for the performance of their mission.

Original in French 🇫🇷
Article A814-6

Les contrôleurs demandent les documents et organisent les entretiens nécessaires à la réalisation de leur mission de contrôle dans le respect des dispositions du présent livre. Ils sont tenus au secret professionnel.

Le professionnel contrôlé met à la disposition des contrôleurs tous les documents utiles à la réalisation de leur mission.

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