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Showing 2771–2780 of 18997 articles for “Art. Cass. com. – 27 Sept. 2005 – no. 03-18.579”
The professional practice standard relating to the documentation of the audit of accounts, approved by the Minister of Justice, is shown below: . NEP-230. Documentation of the audit of accounts Introd…
The professional practice standard relating to the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Justice, is shown below: NEP-700. Statut…
…ed. It has been deliberately limited to the essentials. To find out more, you should consult :- Law no. 85-677 of 5 July 1985 , published in the Journal officiel of 6 July 1985;- decree no. 86-15 of 6…
…13 or Article 4(1)(7) of Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019, equivalent to the requirements laid down by decree of the Conseil d'Etat. The Auto…
…ions and social security contributions; 4° Under the conditions provided for in article 88-1 of Law no. 84-53 of 26 January 1984 on statutory provisions relating to the local civil service, expenditur…
…ed audit procedures and reconsider information obtained from management. Management representations 27. The statutory auditor shall request written declarations from management in which: -it declares…
In the absence of the Chairman and where there is a Vice-Chairman, the latter shall chair the meeting and shall have a casting vote in the event of a tie.In the same case and where there is no Vice-Ch…
In the event of absence or impediment of the pharmacists in charge or delegates, their replacement may not exceed one year, except in the case of military obligations. In this case, the replacement pe…
The declarations provided for in article R. 312-3 must identify : 1° In all cases, the sports facility, its use and its characteristics, as well as its owner and, where applicable, its operator; 2° In…
…t and of the Council of 23 April 2009 are deleted; 7° The references to Regulation (EU) 2016/679 of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on…
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