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Showing 5131–5140 of 16142 articles for “Art. CE 15-7-2021 n° 453490”
In the event of the formation of companies by way of merger or division, the articles 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.
…equity securities to enable the commission to examine, pursuant to Article R. 814-64, their compliance with legislative or regulatory provisions.
…822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2 persons who have successfully completed a course of study of at least three years' duration or of an equivalent duration…
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…
…icle. The period referred to in the third paragraph of Article L. 821-14 is set at one month from receipt of the draft standard by the compagnie nationale des commissaires aux comptes. On expiry of th…
…o 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 auditor shall verify complianc…
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…
…ovided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory auditor to provide the…
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