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Showing 3691–3700 of 57361 articles for “Art. Cass. com. 13 May 1997 · CA Rouen 2 December 1999”
…ancial statements Introduction 01. When certifying the financial statements pursuant to article L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called upon…
…ch he certifies the accounts, referred to as the opening balance sheet, does not contain any significant anomalies likely to have an impact on the accounts for the financial year. 02. The purpose of t…
…BLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his duties fr…
…the consistency of the presentation of the accounts and the valuation and accounting methods, which may only be changed in accordance with the applicable accounting standards. 02. By convention in thi…
The professional practice standards relating to the justification of assessments in the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Jus…
…ACTICE STANDARD CONCERNING INFORMATION RELATING TO PREVIOUS FINANCIAL YEARS Introduction 1. The indication of information relating to previous financial years in the accounts for the past financial ye…
The work referred to in article R. 4543-1 may not be carried out on equipment which has not been the subject of a specific safety study, carried out by the company responsible for the work, referred t…
The medical-technical committee is set up by the chairman of the occupational health and safety department. It is composed of : 1° The President of the Prevention and Occupational Health Department or…
…française des travailleurs chrétiens (CFTC) and one nominated by the Confédération française de l'encadrement-Confédération générale des cadres (CFE-CGC); b) Five employer representatives, i.e. : thre…
…nted under the following conditions: 1° The training courses must last at least five hundred hours; 2° The courses must be given to employees who have been with the company for at least two years.
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