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Article L232-1 of the French Monetary and Financial Code

It is punishable by the penalties laid down in articles 313-1, 313-7 and 313-8 of the French Criminal Code for an issuer to make available annual financial statements that are inaccurate and falsely attest to their accuracy in the case provided for in article L. 223-4.

Original in French 🇫🇷
Article L232-1

Est puni des peines prévues par les articles 313-1, 313-7 et 313-8 du code pénal le fait, pour l’émetteur, de mettre à disposition des comptes annuels inexacts et faussement attestés sincères dans le cas prévu à l’article L. 223-4.

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