Article R821-7
…ral status of independent administrative authorities and independent public authorities. Where applicable, the observations of the Government Commissioner are appended to this report.The report is sen…
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Showing 4981–4990 of 40133 articles for “Art. CA Versailles 7-3-2024 n° 22/05759”
…ral status of independent administrative authorities and independent public authorities. Where applicable, the observations of the Government Commissioner are appended to this report.The report is sen…
…cles R. 814-59 to R. 814-62, R. 814-69, R. 814-70, R. 814-117, R. 814-122-1 and R. 814-148 are applicable.
The Government Commissioner to the National Commission may request from the statutory auditor mentioned in Article R. 814-29 a special report on the financial terms of the transfer of shares or equity…
…hree years' duration or of an equivalent duration on a part-time basis at a university or higher education establishment or at another establishment of the same level of training, as well as the profe…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
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 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…
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