French Commercial code
In forceI.-Participation in the specialised commissions and working groups of the Compagnie Nationale des Commissaires aux Comptes, the Autorité des Normes Comptables and any similar body operating within a European or international framework may count towards the training obligation, under 5° of Article A. 822-28-3, provided that the persons concerned are active within the said committees or working groups, i.e. they perform the duties of chairman, vice-chairman or rapporteur. Mere physical presence at the various meetings of these committees or working groups cannot be taken into account.
Only participation in committees and working groups that enable the objectives set out in Article A. 822-28-1 and relating to the general guidelines and areas defined by the Haut Conseil du Commissariat aux Comptes shall be taken into account under the previous paragraph.
When the agenda of the committee or working group provides for the intervention of a rapporteur, the day's attendance is equivalent to sixteen hours of training activity.
A certificate of attendance is issued to the statutory auditor by the presidency of the Compagnie nationale des commissaires aux comptes or by the bodies concerned.
II.-The presidency or vice-presidency of the Compagnie nationale des commissaires aux comptes or of a regional compagnie des commissaires aux comptes is treated in the same way as participation in a specialised commission and counted towards the training obligation.
