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Article R823-4 of the French Commercial code

The disclosure to the statutory auditors of documents held by third parties, as provided for in article L. 823-14, is authorised by the President of the Commercial Court, acting in summary proceedings.

Original in French 🇫🇷
Article R823-4

La communication aux commissaires aux comptes des documents détenus par les tiers, prévue à l’article L. 823-14, est autorisée par le président du tribunal de commerce, statuant en référé.

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