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Article L821-10 of the French Commercial code

Auditors and any person participating in an audit assignment shall be appointed in such a way as to avoid any conflict of interest with the statutory auditors who are the subject of the audits.

Original in French 🇫🇷
Article L821-10

Les contrôleurs et toute personne participant à une mission de contrôle sont désignés de façon à éviter tout conflit d’intérêt avec les commissaires aux comptes qui font l’objet des contrôles.

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