Article L821-3-1
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Showing 4191–4200 of 46024 articles for “Art. 990 I”
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I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
I.-During the three years prior to their appointment, members of the High Council must not have carried out an audit engagement, held voting rights, been a member of the administrative or supervisory…
I.-Within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, the Haut Conseil du Commissariat aux Comptes shall collect the proceeds…
I.-The Haut Conseil du Commissariat aux Comptes is an independent public authority. The Haut Conseil carries out the following missions: 1° It registers the statutory auditors and third-country audito…
I.- Statutory auditors registered on the list referred to in I of Article L. 822-1 are subject to a contribution based on the total amount of fees they invoiced during the previous calendar year to th…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
The contribution mentioned in article L. 821-5 and the dues mentioned in article L. 821-6-1 are liquidated, authorised and recovered according to the procedures laid down for the revenues of the State…
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Where they concern statutory auditors carrying out assignments with public interest entities, audits of their professional activity shall be carried out by auditors of the Haut conseil du commissariat…
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