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Showing 2571–2580 of 46187 articles for “Art. 750 II”
Each statutory audit practice structure must meet the following requirements: 1° Have the means enabling the statutory auditor: a) To adapt, according to the scope of the assignment, the time and huma…
Natural persons who are members of the company and practise the profession on an individual basis must act under their family name, to the exclusion of any pseudonym or impersonal title.
Any member of a regional council or of the national council who, without a valid reason, refuses or abstains from fulfilling the obligations or carrying out the work required by the normal operation o…
…2-28 may apply for re-registration in accordance with the procedure set out in Section 1 of Chapter II of this Title, provided that the contributions due at the date of omission are up to date. The co…
Any statutory auditor registered on the list mentioned in I of Article L. 822-1 must be covered by insurance guaranteeing the liability provided for in Article L. 822-17, within the limits and conditi…
Statutory auditors who have not carried out an audit certification engagement for three consecutive years and who have not complied during that period with the obligation provided for in I of Article…
…which shall rule on the request in accordance with the procedure laid down in Section 1 of Chapter II of this Title. The person concerned may undertake his new activity, even if the decision of the H…
The specific continuing education provided for in Article L. 822-4 is forty hours. It must be completed, in continuous or discontinuous sessions, in the eighteen months preceding acceptance of an audi…
…w prior to the signing of the reports provided for in the last paragraph of Article L. 823-9 and in III of article L. 823-16. The purpose of the independent review is to verify that the signatory coul…
…by a lawyer.In the absence of a legitimate reason, the Haut Conseil will proceed with its omission.II.-Where a statutory auditor registered on the list referred to in I of Article L. 822-1 has failed…
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