The legal representatives of a "chartered accountant company" (société d'expertise comptable) must EU/EEA nationals who exercise the profession of chartered accountant and who are members of the company.
"Article 7
I.- Natural persons who are nationals of one of the Member States of the European Union or of other States party to the Agreement on the European Economic Area as well as legal persons constituted in accordance with the legislation of one of the these States and having their registered office, their central administration or their main establishment in one of these States, which legally exercise the profession of chartered accountant there, are permitted to establish, for the exercise of their profession, legal personality, with the exception of legal forms which confer on their partners the status of trader. These companies are the only ones authorized to use the name of "chartered accountant company" and are entered on the roll of the order.
Chartered accountants meet the following cumulative conditions:
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4 ° The legal representatives are natural persons mentioned in I, members of the company;[...]" (Ordinance No. 45-2138 of September 19, 1945 establishing the Order of Chartered Accountants and regulating the title and profession of Chartered Accountant, last amended by Ordinance n°2020-1342 of 4 November 2020, Article 7 [google translation])
Ordinance No. 45-2138 of September 19, 1945 establishing the Order of Chartered Accountants and regulating the title and profession of Chartered Accountant, last amended by Ordinance n°2020-1342 of 4 November 2020, Article 7
[<a href="https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000698851/">Ordinance</a>]