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Showing 61–70 of 38068 articles for “Art. Art. L 821-28”
The High Council shall have a public accountant known as the "accounting officer", appointed by joint order of the Minister of Justice and the Minister for the Budget.The accounting officer shall be r…
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 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 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…
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 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…
If a seat on the National Council becomes vacant before the normal date of renewal, it shall be filled within three months by the best-placed candidate on the same list at the end of the ballot, if ne…
The Bureau prepares the deliberations of the National Council, whose agenda is set by the Chairman. It prepares the opinion of the National Council on draft standards submitted to it by the High Counc…
The High Council may, under the conditions set out in Articles L. 821-12-3 and L. 824-15, conclude cooperation agreements with authorities of non-EU Member States exercising competences similar to its…
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