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Showing 1471–1480 of 68820 articles for “Art. 151 septies and 151 septies A”
The value referred to in article R. 131-2 is obtained by dividing the net assets of the real estate or property company by the number of shares or units. The net assets are those shown in the last bal…
The acquisition or extension of financial holdings by the caisse centrale de réassurance under the conditions provided for by the legislation in force must, notwithstanding any provisions to the contr…
Template for an update statement on the affected assets SAMPLE STATEMENT OF ASSIGNED ASSETS IN ACCORDANCE WITH THE SIMPLIFIED ACCOUNTING OBLIGATIONS TO WHICH THE PROFESSIONAL ACTIVITY OF PERSONS BENEF…
The purpose of the traineeship is to prepare the trainee for the practice of the profession. The trainee's activity is not limited to simple execution tasks. As far as possible, it is directly related…
The National Council appoints a national course controller who guides and coordinates the action of the regional controllers.
The eligibility tests comprise: 1° A written test, in the form of a practical case, on accounting and auditing, lasting five hours (coefficient 4); 2° A written test, comprising the study of a case or…
The trainee is required to inform the president of the regional council, by registered letter with acknowledgement of receipt, at least fifteen days before the start of his or her training period: 1°…
I. - The preparatory certificate for the duties of statutory auditor provided for in article R. 822-2 is organised each year. Candidates for the preparatory certificate for the duties of statutory aud…
The minimum duration of the work placement is thirty-two hours per week. The internship is completed during the normal working hours of the internship supervisor. During the last six months of the tra…
The Regional Council appoints an auditor to oversee the training courses. It may appoint one or more assistant auditors. The trainee auditor or one of the assistant auditors receives trainees at their…
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