Article L822-1-1
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
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Showing 4031–4040 of 47576 articles for “Art. 15 II”
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
To be registered on the list of statutory auditors, a company must meet the following conditions: 1° The majority of the company's voting rights are held by statutory auditors or firms of statutory au…
The duties of a statutory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teachi…
…eil du commissariat aux comptes, under the conditions set out in articles L. 822-1-1 to L. 822-1-4. II.-A list drawn up by the High Council enumerates the third-country controllers mentioned in I of A…
…he same positions in a controlled person or entity or one that controls within the meaning of I and II of Article L. 233-3 the person or entity whose accounts they have certified. This prohibition als…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
…ed to undergo ongoing professional training to enable them to maintain and improve their knowledge. II. - Any person registered on the list referred to in I who has not performed the duties of statuto…
I.-Register on the list provided for in II of Article L. 822-1 auditors from third countries approved in a State that is not a member of the European Union or not party to the agreement on the Europea…
Actions and claims relating to Community designs provided for by Article L. 522-2 shall be brought before the judicial courts referred to in Article R. 211-7 of the Code of Judicial Organisation.
Territorial authorities and social security bodies shall carry out social surveys at the request of the commission.
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