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Showing 4751–4760 of 22109 articles for “Art. 494-6 al. 7”
…n of companies by way of merger or division, the articles R. 814-59 to R. 814-62, R. 814-69, R. 814-70, R. 814-117, R. 814-122-1 and R. 814-148 are applicable.
The Government Commissioner to the National Commission may request from the statutory auditor mentioned in Article R. 814-29 a special report on the financial terms of the transfer of shares or equity…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
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 inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
…assignments for public interest entities referred to in i of Article 26(2) of Regulation (EU) No 537/2014 of 16 April 2014.Where the statutory auditor has not performed any certification engagement i…
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…
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