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Article L2315-91-1 of the French Labour Code

The chartered accountant’s mission covers all the economic, financial, social and environmental elements needed to understand the company’s social policy, working conditions and employment.

Original in French 🇫🇷
Article L2315-91-1

La mission de l’expert-comptable porte sur tous les éléments d’ordre économique, financier, social ou environnemental nécessaires à la compréhension de la politique sociale de l’entreprise, des conditions de travail et de l’emploi.

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