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Article R4313-4 of the French General Code of Local Authorities

The audited accounts referred to in article L. 4313-3 are audited by a statutory auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question, for bodies not subject to such an obligation.

Original in French 🇫🇷
Article R4313-4

Les comptes certifiés mentionnés à l’article L. 4313-3 le sont par un commissaire aux comptes pour les organismes soumis à l’obligation de certification des comptes et par le président de l’organisme en cause, pour les organismes non soumis à une telle obligation.

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