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Article L2315-90 of the French Labour Code

In order to carry out any checks or controls that fall within the scope of his duties, the chartered accountant has access to the same documents as the company’s statutory auditor.

Original in French 🇫🇷
Article L2315-90

Pour opérer toute vérification ou tout contrôle entrant dans l’exercice de ses missions, l’expert-comptable a accès aux mêmes documents que le commissaire aux comptes de l’entreprise.

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