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Article L242-5 of the French Commercial code

Accepting or retaining the duties of contributions auditor, notwithstanding legal incompatibilities and prohibitions, is punishable by six months’ imprisonment and a fine of 9,000 euros.

Original in French 🇫🇷
Article L242-5

Est puni d’un emprisonnement de six mois et d’une amende de 9000 euros le fait d’accepter ou de conserver les fonctions de commissaire aux apports, nonobstant les incompatibilités et interdictions légales.

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