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Article L2315-89 of the French Labour Code

The chartered accountant’s mission covers all the economic, financial, social and environmental elements required to understand the accounts and assess the company’s situation.

Original in French 🇫🇷
Article L2315-89

La mission de l’expert-comptable porte sur tous les éléments d’ordre économique, financier, social ou environnemental nécessaires à la compréhension des comptes et à l’appréciation de la situation de l’entreprise.

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