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Showing 3911–3920 of 39264 articles for “Art. CE 3-7-2009 n° 293154”
The High Council reports on the performance of its missions and its resources in an annual report drawn up pursuant to Article 21 of Law no. 2017-55 of 20 January 2017 on the general status of indepen…
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…
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…
…h Council shall be notified to the statutory auditor by registered letter with acknowledgement of receipt or by any other means that ensures the date of receipt. The statutory auditor shall act on the…
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