French Commercial code
In forceThe investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that control it or that are controlled by it within the meaning of I and II and of Article L. 233-3. They may also be made, for the application of the second paragraph of Article L. 823-9, to all the persons or entities included in the consolidation.
Statutory auditors may also obtain any information relevant to the performance of their duties from third parties who have carried out transactions on behalf of the person or entity. However, this right of information may not extend to the disclosure of any documents, contracts and papers held by third parties, unless they are authorised to do so by a court order.
Professional secrecy may not be invoked against statutory auditors in the performance of their duties, except by auxiliary officers of the court.
