Is the place where the AC has been found near the area where the Emeraude sub heard pings from the recorders ?
No, the pings were detected (very faintly) at the extreme west edge of the search radius. Which calls into question the detection - acoustic searches were made much closer to the wreck site than that.
Though, one consideration to bear in mind - we have not yet seen any wreckage of the tail section, where the recorders would be. It could possibly have broken off (in the air or at impact) and, being more buoyant than the rest of the airframe, could have drifted farther as it settled to the seabed.