The Commission requested
Under these rules, the provision of a large number of non-audit services to any company that is either a parent or a subsidiary of a company audited in
The Commission takes the view that the rules in question go far beyond of what is required by Article 22-2 of the Directive 2006/43/EC which establishes a general framework for independence of statutory auditors in the EU. The Commission considers, in this respect, that the rules are not proportionate to the objective of protecting independence. Moreover, the provisions of the French Code do not take into account the rules existing in other Member States that already protect the independence of foreign auditors.