The provisions of the first and third paragraphs of Article D. 612-53 and of Articles D. 612-54, D. 612-58 and R. 612-59 are applicable to financial holding companies and parent undertakings of finance companies subject to supervision by the Autorité de contrôle prudentiel et de résolution which have their registered office in a State party to the Agreement on the European Economic Area, for persons responsible for carrying out statutory audits of the consolidated financial statements and taking into account applicable foreign legislation.
Article D517-7
Updated 5 Nov 2023

