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Showing 4281–4290 of 46024 articles for “Art. 990 I”
The exemptions provided for in II of Article 801-1 are applicable to any procedural document in digital format available to the judicial authority as well as those intended to be transmitted to it. Th…
The provisions of article L. 2411-13 do not apply to permanent civil servants who are members of the health, safety and working conditions committee of a health, social and medico-social establishment…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
Persons with an accounting or financial background, at least three years' professional experience in the field of account certification and financial reporting and specific training in quality control…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the…
The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The files and documents drawn up by the statutory auditor pursuant to article R. 823-10 are kept for six years, even after termination of office. For the purposes of audits and investigations, they ar…
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