Article 323-29 into force since
- Version into force since
The depositary's statutory auditor shall conduct a special annual audit of the accounts opened by the depositary for the AIFs. Within seven weeks of the end of the AIF's financial year, the depositary shall certify:
The existence of the assets for which it keeps a custody account.
Keeping positions in other assets listed in the inventory, which it shall produce and carry out in accordance with the terms set out in Article L. 214-24-8, II of the Monetary and Financial Code Article.
The depositary shall send this certification to the asset management company. This annual certification shall serve as the periodic statement of account.
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