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Applicable professional rules

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  • Regulation 
    1. The French order of certified accountants (Ordre des experts-comptables) represented by a governing council and several regional councils, provides the profession with a normative code. 
  • Work standards
    1. Both the work standards and the code of ethics define the framework of the certified accountant's assignments. The certified accountant professional activities are under the supervision of the Ministry of Finance and Public Accounts.