Article L821-2
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
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Showing 41–50 of 52203 articles for “Art. Art. L 821-3”
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 200…
This prison sentence is increased to five years when the acts are committed by violence, breaking and entering or bribery, and to seven years when the acts are committed as part of a group or under th…
…reigner who evades or attempts to evade the enforcement of a decision refusing entry into France is liable to three years' imprisonment.These penalties also apply in the event of a foreigner refusing…
An administrative fine of 30,000 euros will be imposed on any air, sea, road or rail transport company that fails to comply with the obligations to re-route and take charge of a foreign national set o…
It is punishable by one year's imprisonment, a fine of €3,750 and a three-year ban from French territory for, for a foreign national who has been checked when crossing the border from a country that i…
The table is prepared each year by the administration with which the relevant joint committees sit and submitted to these committees, which then act as promotion committees and submit their proposals…
To carry out audits, the High Council's officers are empowered to: 1° Obtain from the statutory auditor any document or information, in any form whatsoever, relating to the statutory audit engagement…
It is punishable by one year's imprisonment and a fine of €3,750 for a foreign national to enter mainland France:1° Without fulfilling the conditions mentioned in points a, b or c of paragraph 1 of Ar…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
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