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Showing 4661–4670 of 27264 articles for “Art. Cass. 3e Civ. 22-7-1992 n° 1258”
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…
The inspections provided 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 audi…
Pursuant to
Decisions that exceed the powers of the managing partners are taken by the partners meeting at a general meeting. The general meeting is held at least once a year. It is also convened when several mem…
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…
I.-When, pursuant to 6° of Article L. 824-5, the general rapporteur or an investigator calls upon one or more experts, his decision shall define the subject of the expert appraisal, set the timeframe…
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