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Showing 3481–3490 of 46860 articles for “Art. 80 bis II”
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…
A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Dire…
The code of ethics of the profession of statutory auditor is annexed to Section 2 of Chapter II of Title II of this book.The code of ethics of the profession of statutory auditor is annexed to Section…
The title of honorary statutory auditor may be conferred by the regional council on members of the company whose resignation has been accepted, who have been registered on the list for at least twenty…
The insurance obligation provided for in Article R. 822-36 is applicable to sociétés de commissaires aux comptes under the conditions set out in article R. 822-60.
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