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Showing 71–80 of 10429 articles for “Art. Art. D 821-172”
Where the foreign national disembarking in France is a minor without legal representation, the sum of 10,000 euros must be immediately deposited with the official, mentioned in the first paragraph of…
The regional council of statutory auditors sits in the principal town of the court of appeal and is designated by the name of that principal town. When regional companies are grouped together pursuant…
I.-Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to declare to the Haut Conseil du Commissariat aux Comptes before 31 March each year the total amount of…
…oper practice of the profession by its members. The Compagnie nationale represents the profession and defends its moral and material interests. It may submit any proposal relating to the interests of…
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…
The accounting officer is required to exercise: 1° As regards revenue, control:-authorisation to collect revenue;collection of debts and the regularity of reductions and cancellations of revenue order…
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…
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…
Subject to the provisions of article L. 821-3-1, the departments of the High Council are headed, under the authority of the Chairman, by a Chief Executive Officer. The Director General is appointed by…
The National Council elects from among its members by secret ballot, in accordance with the procedures laid down in the last two paragraphs of Article R. 821-58 and for four years, a chairman, a vice-…
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