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Showing 3741–3750 of 33647 articles for “Art. 1231 to 1231-7”
The plan to create a reference perimeter is approved by the regional prefect or by the departmental prefect when all the municipalities in the perimeter are in the same department. It is then submitte…
…reports on the performance of its missions and its resources in an annual report drawn up pursuant to Article 21 of Law no. 2017-55 of 20 January 2017 on the general status of independent administrat…
The following may also be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2 persons who have succ…
…ionale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shall keep copies of the documents for…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
…the request or initiative mentioned in the first paragraph of the same article. The period referred to in the third paragraph of Article L. 821-14 is set at one month from receipt of the draft standar…
The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
…ded for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory auditor to provide them w…
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