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Showing 7071–7080 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
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 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 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…
…e auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within one…
Pursuant to
…ar. It is also convened when several members, representing at least half in number and a quarter in capital, so request, indicating the agenda. The procedures for convening the meeting are laid down i…
The liquidator shall inform the High Council of the closure of the liquidation.
Company shares representing a cash contribution must be paid up, at the time of subscription, by at least half of their nominal amount. The surplus must be paid up, in one or more instalments, either…
Two or more commissaires aux comptes (statutory auditors) may form a société civile professionnelle (professional partnership) between themselves, for the joint practice of their profession. Such a pa…
All deliberations at the meeting give rise to the drawing up of minutes signed by the members present, which contain, in particular, the date and place of the meeting, the items on the agenda, the ide…
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