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Showing 5681–5690 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
I.-Declarations of interest are drawn up and updated, in accordance with the specifications set out in the standard document provided for in II of article R. 1451-2, by electronic declaration on a sin…
The activity of statutory auditor carried out on an individual basis under the conditions provided for by this title entails the affiliation of the person carrying it out to the autonomous organisatio…
…ational and operational procedures for statutory auditors, whether in their own name or in the form of a company, must enable the statutory auditor to comply with legal and regulatory requirements and…
…requirements: 1° Have the means enabling the statutory auditor: a) To adapt, according to the scope of the assignment, the time and human resources devoted to it as well as the techniques implemented;…
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…
The work of the statutory auditor relating to the certification of the accounts of a public interest entity shall be subject to an independent review prior to the signing of the reports provided for i…
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 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.
Each worker has access to the information contained in the list of exposed workers which concerns him personally.
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