Sociétés de participations financières de profession libérale de commissaires aux comptes constituées sur le fondement de l’Article 31-1 of Law no. 90-1258 of 31st December 1990 relating to the practice in the form of companies of liberal professions subject to a legislative or regulatory status or whose title is protected and to companies for the financial participation of liberal professions are governed by the provisions of Book II of this Code, subject to the provisions of this sub-section.