French Commercial codeIn force
Chapter II: Status of statutory auditors.
Article L822-19
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
AI translation · Updated 7 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 651–660 of 3405 articles for “Art. VIII”
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
Liability claims against statutory auditors are time-barred under the conditions set out in Article L. 225-254.
Subject to reciprocity, the third-country auditors mentioned in I of Article L. 822-1-5 may be exempted from the requirement to be registered on the list mentioned in II of Article L. 822-1 by decisio…
Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in…
In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
To be registered on the list of statutory auditors, a company must meet the following conditions: 1° The majority of the company's voting rights are held by statutory auditors or firms of statutory au…
The duties of a statutory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teachi…
Subject to the provisions of Article L. 823-12 and specific legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts,…
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More