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Showing 2311–2320 of 46077 articles for “Art. 669 II”
Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in…
In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
To be registered on the list of statutory auditors, a company must meet the following conditions: 1° The majority of the company's voting rights are held by statutory auditors or firms of statutory au…
The duties of a statutory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teachi…
…of the commercial court or the judicial court when they apply the provisions of Chapter IV of Title III of Book II or Chapter II of Title I of Book VI. When a legal entity prepares consolidated accoun…
…eil du commissariat aux comptes, under the conditions set out in articles L. 822-1-1 to L. 822-1-4. II.-A list drawn up by the High Council enumerates the third-country controllers mentioned in I of A…
…he same positions in a controlled person or entity or one that controls within the meaning of I and II of Article L. 233-3 the person or entity whose accounts they have certified. This prohibition als…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
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