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The tax audit: audit order, cooperation, data access and closing
Dated official sources, and the contents this module links to · 1 section
Official sources
- AO § 193 Admissibility of an external audit — verified on September 23, 2026
- AO § 194 Material scope of an external audit — verified on September 23, 2026
- AO § 196 Audit order — verified on September 23, 2026
- AO § 197 Notification of the audit order — verified on September 23, 2026
- AO § 198 Identification, start of the audit — verified on September 23, 2026
- AO § 199 Audit principles — verified on September 23, 2026
- AO § 200 Taxpayer's duties of cooperation — verified on September 23, 2026
- AO § 200a Qualified request for cooperation — verified on September 23, 2026
- AO § 147 Retention of records — subsection 6 data access — verified on September 23, 2026
- AO § 201 Closing meeting — verified on September 23, 2026
- AO § 202 Content and notification of the audit report — verified on September 23, 2026
- AO § 203 Shortened external audit — verified on September 23, 2026
- AO § 173 Amendment for new facts — subsection 2 — verified on September 23, 2026
- EGAO Art. 97 § 37 Modernisation of the external audit — verified on September 23, 2026
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.