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Showing 6011–6020 of 6093 articles for “Art. 13 juin 2001”
…ns to a consumer is governed by this Book and by articles L. 222-1 to L. 222-3, L. 222-6 and L. 222-13 to L. 222-16, L. 222-18, L. 232-4 and L. 242-15 of the Consumer Code; 2° For the purposes of 1°,…
…sons exercising effective management within the meaning of Articles L. 322-3-2 of this Code, L. 211-13 of the Mutual Code and L. 931-7-1 of the Social Security Code, the Board of Directors or the Supe…
…pealed); 3° ter-Les sociétés immobilières de gestion visées à l'article 1er du decree no. 63-683 of 13 July 1963, for the fraction of their net profit that comes from the rental of their properties; 3…
…is ability to obtain sufficient appropriate evidence; and - takes appropriate action. Documentation 13. The statutory auditor shall include in his file: - the formalisation of verbal exchanges with th…
…5214-23, L. 5215-32 and L. 5216-8 du code général des collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local…
…points More than 11% and less than or equal to 12 23 points More than 12% and less than or equal to 13 21 points More than 13% and less than or equal to 14 19 points More than 14% and less than or equ…
…statement based on its amount, the statutory auditor determines one or more materiality thresholds. 13. In determining the nature and extent of audit procedures to be performed, the statutory auditor…
…to information in the report of the competent body to the body called upon to approve the accounts. 13. If this is not the case, and if the entity does not voluntarily re-approve the accounts, or if t…
…composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish a…
…e, are materially misstated. Assessment of the impact of uncorrected misstatements on the accounts. 13. Before assessing the effect of uncorrected misstatements on the financial statements, the audito…
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