The majority of a statutory auditor company's voting rights must be held by statutory auditors or statutory auditor firms duly approved in France or another EU member state. Non-EU/EEA nationals may be approved as statutory auditors subject to reciprocity.
"Article L822-1
I.- The functions of statutory auditor are carried out by natural persons or by companies registered on a list drawn up by the High Council of the Statutory Auditors, under the conditions provided for in Articles L. 822-1-1 to L. 822 -1-4 .
[...]
Article L822-1-1
To be included on the list of statutory auditors, a natural person must meet the following conditions:
1 ° Be French, a national of a Member State of the European Union, of a State party to the Agreement on the European Economic Area or of another foreign State when the latter allows French nationals to exercise the statutory audit of accounts;
[...]
Article L822-1-3
To be included on the list of statutory auditors, a company must meet the following conditions:
1 ° The majority of the company's voting rights are held by statutory auditors or statutory auditors registered on the list provided for in I of article L. 822-1 or statutory auditors duly approved in another member state of the European Union. When a company of auditors holds a stake in the capital of another company of auditors, the shareholders or partners who are not auditors may not hold more than a majority of all the voting rights of the two companies. ; [...]" (Commercial Code, consolidated version of 17 June 2016, Articles L822-1, L822-1-1 and L822-1-3 [google translation])
Commercial Code, consolidated version of 17 June 2016, Articles L822-1, L822-1-1 and L822-1-3
[<a href="https://www.legifrance.gouv.fr/codes/id/LEGIARTI000032258568/2016-06-17/">Code</a>]