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Showing 2841–2850 of 2856 articles for “Art. 23”
…another profession. Analysis of the facts and circumstances and identification of a risk situation 23. The statutory auditor analyses all of the elements mentioned in paragraphs 16 to 22 in order to…
In the absence of an agreement provided for in article L. 2312-21, in undertakings with at least three hundred employees, the economic, social and environmental database provided for in article L. 231…
…e that he is not independent or that the practice structure to which he belongs is not independent. 23. Thus, the statutory auditor does not accept an engagement or a service when the facts and circum…
…04/72/ EC ;2° Fixed by Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depo…
…exception of their references in articles L. 413-1, L. 413-4 and L. 413-5, L. 414-2, L. 414-3, L. 423-6, L. 423-13, L. 426-2, in 3° of Article L. 434-7 or in references to the obligation to leave Fre…
…the exception of their references in articles L. 413-1, L. 413-4, L. 413-5, L. 414-2, L. 414-3, L. 423-6, L. 423-13, L. 426-2, 3° of Article L. 434-7 and in references to the obligation to leave Frenc…
…the audit of consolidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, t…
…mentary Film Festival (IDFA); 22° Poland:-Krakow International Short Film and Documentary Festival; 23° Portugal:Espinho International Animation Film Festival (Cinanima); -Lisbon IndieLisboa Festival;…
…he tax regime provided for in Article 8, excluding joint ventures, or a group mentioned in Articles 239 quater or 239 quater C, whose shares are held directly by companies subject to corporation tax.…
…he tax regime provided for in article 8, excluding joint ventures, or a group mentioned in articles 239 quater or 239 quater C, the shares of which are held directly by companies subject to corporatio…
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