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Showing 4221–4230 of 30844 articles for “Art. 454 al. 4–7”
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The inspections provided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory audi…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
I.-When, pursuant to 6° of Article L. 824-5, the general rapporteur or an investigator calls upon one or more experts, his decision shall define the subject of the expert appraisal, set the timeframe…
References to registration with the Trades Register and the National Business Register as a business in the trades and crafts sector are replaced by references to registration made in accordance with…
In the first paragraph of Article D. 711-67-1, the words: "de l'industrie, du commerce et des services" are replaced by the words: "de l'agriculture, du commerce, de l'industrie, des services et de l'…
Articles referring to the European Community shall apply in compliance with the Association Decision provided for in Article 187 of the Treaty establishing the European Community. References to the Ag…
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