TITLE II: Statutory Auditors.

I.-With a view to his appointment, the statutory auditor shall inform in writing the person or entity whose accounts he proposes to certify of his membership of a national or international network whose exclusive activity is not statutory audit and whose members have a common economic interest. Where applicable, it shall also inform the Statutory Auditor of the total fees received by this network for services other than the certification of accounts and of the nature of these services provided by this network to the person or entity whose accounts the Statutory Auditor proposes to certify, to the persons or entities that control it or that are controlled by it, within the meaning of I and II of Article L. 233-3. Information on the total amount of fees received is included in the documents made available to shareholders pursuant to article L. 225-108. Updated annually by the statutory auditor, they are made available, at the registered office of the person whose accounts he certifies, to members and shareholders and, for associations, to members and donors.

Information on the amount of fees paid to each of the statutory auditors is made available, at the registered office of the person or entity being audited, to the members and shareholders and, for associations, to the members and donors.

For public interest entities, details of the services provided in respect of services other than the certification of accounts may be communicated, at its request, to the specialised committee mentioned in Article L. 823-19 or, as the case may be, to the administrative body or the supervisory body.

II.-Before accepting the appointment or its renewal, the statutory auditor shall verify and record:

1° The elements relating to compliance with the conditions of its independence provided for in Article L. 822-11-3 and by the code of ethics referred to in article L. 822-16, and, where applicable, the safeguards needed to mitigate the risks to its independence;

2° Evidence that it has the human and material resources needed to properly perform the audit engagement.

III.-When the statutory auditor certifies the accounts of a public interest entity, it shall comply with the provisions of Article 6 of Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements for the statutory audit of public interest entities and repealing Commission Decision 2005/909/EC