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Showing 101–110 of 61271 articles for “Art. Art. L 821-1”
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 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 procedures by which the Chairman of the High Council or the General Rapporteur exercise the powers provided for in Articles R. 821-16 à R. 821-19 and those resulting from the agreements provided f…
La Compagnie nationale des commissaires aux comptes instituée par l'article L. 821-6 groups together all the statutory auditors and all the audit firms registered on the list in accordance with Sectio…
The regional council acts within the framework of the deliberations of the regional company assembly in accordance with articles R. 821-28 to R. 821-33..
The sum deposited shall be deducted from the amount of the administrative fine imposed pursuant to article L. 821-6.
The regional companies of statutory auditors established by Article L. 821-6 include the statutory auditors attached to them pursuant to article R. 822-1.When regional companies are grouped together p…
Before 30 September each year, the Compagnie Nationale shall send the Haut Conseil the activity declarations referred to in V of Article R. 823-10. In the event of non-compliance with this obligation,…
The services competent to carry out the checks referred to in the second paragraph of article L. 821-7 are the national police services or, in the absence of such services, the customs services or nat…
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…
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