Can a French company use a foreign bank account?

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We understand that a French company (SARL or SAS) must have a French bank account.

  1. In addition to this bank account, can the company have another bank account abroad?
  2. If yes, can the company use this foreign account mainly rather than the french account (that will remain idle or with very little activity)?
  3. Can a french expert comptable office still have access to the foreign bank to help the accountability?
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