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Showing 2301–2310 of 46077 articles for “Art. 669 II”
Statutory auditors are liable, both to the person or entity and to third parties, for the harmful consequences of faults and negligence committed by them in the performance of their duties. Their liab…
As an exception to the provisions of Article L. 822-1-1, natural persons meeting the conditions of competence and professional experience may be exempted from all or part of the professional training…
As an exception to the provisions of Article L. 822-1-3, a statutory audit firm duly approved in a Member State of the European Union may be registered on the list mentioned in I of Article L. 822-1.…
Persons who have been directors or employees of a person or entity may not be appointed as statutory auditors of that person or entity less than five years after they cease to hold office. During the…
…ies that control it or that are controlled by it in the European Union, within the meaning of I and II of Article L. 233-3, the services mentioned in e of paragraph 1 of Article 5 of Regulation (EU) N…
…for certifying, or in a person who controls it or is controlled by it, within the meaning of I and II of Article L. 233-3. Without prejudice to the provisions contained in this Book or in Book II, th…
…period of three years from the date of closure of the sixth financial year that they have certified.II.-The provisions of I are applicable to the certification of the accounts of the major subsidiarie…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
Liability claims against statutory auditors are time-barred under the conditions set out in Article L. 225-254.
…f Article L. 822-1-5 may be exempted from the requirement to be registered on the list mentioned in II of Article L. 822-1 by decision of the Haut conseil du commissariat aux comptes. This exemption i…
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