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Article D6352-17 of the French Labour Code

The chart of accounts applicable to training providers is approved by a joint order of the Minister of Justice, the Minister for the Budget and the Minister for Vocational Training.
This order is issued after receiving the opinion of the Autorité des normes comptables.

Original in French 🇫🇷
Article D6352-17

Le plan comptable applicable aux dispensateurs de formation est approuvé par arrêté conjoint du garde des sceaux, ministre de la justice, du ministre du budget et du ministre chargé de la formation professionnelle.
Cet arrêté est pris après avis de l’Autorité des normes comptables.

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