French Commercial code
In forceA trainee who wishes to complete part of his or her training period in France with a person other than a statutory auditor registered on the list provided for in article L. 822-1, or all or part of his or her training period abroad, shall obtain authorisation from the regional council.
It is issued on the basis of the following document(s):
- a certificate issued by the training supervisor, confirming that the latter will accept the trainee, and specifying the date chosen for the start of the training period;
- where applicable, a document from the competent authority of the foreign State justifying that the person with whom the candidate plans to carry out the training period is approved to carry out statutory audits and that it offers sufficient guarantees regarding the training of the trainee.
This authorisation mentions the name, position and address of the training supervisor and the date on which the training period begins.
The competent regional council is the one to which the trainee was previously subject or, if the trainee has not yet begun his or her traineeship, the regional council designated for this purpose by the national council.
The regional council which authorised the traineeship is responsible for supervising it.
Trainees who complete their traineeship abroad are subject to the same work, training and reporting obligations as trainees completing their traineeship in France.
