Which of these three has the greatest influence on day-to-day French accounting practice?

In France, financial accounting standards and practices originate primarily from three authoritative sources: (a) companies legislation (Plan Comptable General and Code de Commerce), (b) professional opinions and recommendations (CNC, CRC, OEC, and CNCC), and (c) stock exchange regulations (AMF). Which of these three has the greatest influence on day-to-day French accounting practice?