Without prejudice to the provisions of I of article L. 822-1 of the French Commercial Code applicable to public limited companies, private-sector training providers must appoint at least one statutory auditor and one deputy if, at the end of the calendar year or at the close of the financial year, they exceed the figures set for two of the following three criteria:
1° Three for the number of employees;
2° 153,000 euros for the amount of turnover or resources excluding tax;
3° 230,000 euros for the balance sheet total.