Instruction No. 2024-I-15 of December 9, 2024, on information to be transmitted to the ACPR regarding statutory auditors

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2024-I-15 on information to be transmitted to the Prudential Control and Resolution Authority regarding statutory auditors replacing Instruction No. 2016-I-07 of March 11, 2016, as amended

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly Articles L. 612-24, L. 612-27, and L. 612-44; Having regard to the Commercial Code, particularly Articles L. 821-40 and L. 822-1 to L. 822-43; Having regard to Decree No. 2010-1599 of December 20, 2010, publishing the agreement in the form of an exchange of letters between the Government of the French Republic and the Government of the Principality of Monaco of October 20, 2010, regarding banking regulation applicable in the Principality of Monaco; Having regard to the opinion of the Prudential Affairs Consultative Committee of November 27, 2024,

DECIDES

Article 1:
This instruction applies to the persons mentioned in Article L. 612-2 of the Monetary and Financial Code (hereinafter "subject persons"), with the exception of the entities referred to in points 4 bis, 5, 6, 7, 11, and 12 of Section A of Part I, as well as mixed insurance group companies and persons mentioned in Parts II and III.

Article 2:
Subject persons shall inform the General Secretariat of the Prudential Control and Resolution Authority (ACPR) of the appointment of one or more statutory auditors, whether it be an initial appointment or a renewal of a previous mandate, within fifteen days following the decision of the competent body. When the subject person is a natural person or a single-member company, the name(s) of the appointed principal and alternate statutory auditor(s) who are natural persons shall be specified. When the subject person is a legal entity, the name(s) of the appointed principal statutory auditor(s) who are natural persons signing the documents, and, where applicable, the appointed alternate(s), shall be specified.

Subject persons shall specify the purpose of the mission for which the statutory auditor(s) is/are appointed: either solely the certification of accounts, solely the audit of sustainability information, or both missions.

Subject persons shall inform the General Secretariat of the ACPR of the appointment of one or more auditors of sustainability information exercising within independent third-party organizations mentioned in Article L. 822-1 of the Commercial Code.

Article 3:
The information provided for in Article 2 of this instruction shall be communicated to the ACPR via a dedicated data entry form filled out on the "OneGate" portal of the Banque de France, accessible at the following address: https://onegate.banquefrance.fr.

Article 4:
This instruction replaces Instruction No. 2016-I-07 of March 11, 2016, as amended.
References to Instruction No. 2016-I-07 of March 11, 2016 shall be understood as references to this instruction.

Article 5:
This instruction shall enter into force the day following its publication in the Official Register of the ACPR.

Paris, December 9, 2024

The President,
François VILLEROY de GALHAU