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Showing 1191–1200 of 43731 articles for “Art. 2 juill. 1996”
…contain any significant anomalies likely to have an impact on the accounts for the financial year. 02. The purpose of this standard is to define the audit procedures that the statutory auditor, acting…
…BLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his duties fr…
…ounting methods, which may only be changed in accordance with the applicable accounting standards. 02. By convention in this standard, the following are qualified as "accounting changes": -changes in…
…CIAL STATEMENTS OF PUBLIC INTEREST ENTITIESIntroduction1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must justify his assessments for all perso…
…al years in the accounts for the past financial year is provided for by legal and regulatory texts. 2. The purpose of this standard is to define the audit procedures that the statutory auditor perform…
The work referred to in article R. 4543-1 may not be carried out on equipment which has not been the subject of a specific safety study, carried out by the company responsible for the work, referred t…
The medico-technical committee provided for in article L. 4622-13 draws up the service's multi-annual project. It is informed of the implementation of the service's priorities and multidisciplinary ac…
…of : 1° The President of the Prevention and Occupational Health Department or his representative ; 2° The department's occupational physicians or, if applicable, their delegates, elected on the basis…
…etites et Moyennes Entreprises (CPME) and one nominated by the Union des Entreprises de Proximité (U2P); 2° For the college of regional state administrations and regional social security bodies: a) Th…
…nted under the following conditions: 1° The training courses must last at least five hundred hours; 2° The courses must be given to employees who have been with the company for at least two years.
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