Décret n° 2016-1026 du 26 juillet 2016 pris pour l'application de l'ordonnance n° 2016-315 du 17 mars 2016 relative au commissariat aux comptes
This decree implements an ordinance from March 2016 concerning statutory auditors in France. It details the application of rules related to the oversight and functioning of these auditors. This affects companies requiring statutory audits and the auditors themselves, clarifying their roles and responsibilities under French law.