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Showing 4751–4760 of 46101 articles for “Art. CA Paris 13-2-2023 n° 21/01048”
Cases are heard in open court. However, the Chairman may, on his own initiative or at the request of one of the parties, after having obtained the opinion of the rapporteur where appropriate, prohibit…
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-200. Principles applicable to…
…auditor becomes familiar with its operation and the objectives assigned to it. He may use the work carried out by the internal audit as evidence collected in respect of the assertions he wishes to ve…
…French Commercial Code and Article 7 of the profession's Code of Ethics, the statutory auditor may call on the services of an expert of his choice when certain controls that are essential to the perf…
…rticle L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called upon to approve the financial statements in which, justifying his assessments, he expresses h…
…or may obtain any information relevant to the performance of his duties from third parties who have carried out transactions on behalf of the person or entity, and may use work carried out by a charte…
…nts and the valuation and accounting methods, which may only be changed in accordance with the applicable accounting standards. 02. By convention in this standard, the following are qualified as "acco…
The professional practice standards relating to the justification of assessments in the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Jus…
…ACTICE STANDARD CONCERNING INFORMATION RELATING TO PREVIOUS FINANCIAL YEARS Introduction 1. The indication of information relating to previous financial years in the accounts for the past financial ye…
The work referred to in article R. 4543-1 may not be carried out on equipment which has not been the subject of a specific safety study, carried out by the company responsible for the work, referred t…
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