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Showing 4161–4170 of 16362 articles for “Art. Commercial Agents Regs 1993 – Reg 17”
The person sanctioned or the chairman of the High Council, with the agreement of the college, may lodge an appeal of full jurisdiction with the Conseil d'Etat.
…rd-country auditors mentioned in I of Article L. 822-1-5 may be exempted from the requirement to be registered on the list mentioned in II of Article L. 822-1 by decision of the Haut conseil du commis…
Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in…
In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders…
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
…accounts. Where that person or entity is a public interest entity, the provisions of Article 18 of Regulation (EU) No 537/2014 of the European Parliament and of the Council shall also apply.
Statutory auditors are released from professional secrecy with regard to the public accountant of a public body when they are responsible for certifying the accounts of that body. Statutory auditors s…
…meeting does not meet the requirements imposed by this code or, where applicable, by Article 10 of Regulation (EU) No 537/2014 of 16 April 2014 ; 2° Prohibition, for a period not exceeding three year…
…he first paragraph. When one of these authorities so requests, the General Rapporteur may authorise agents of that authority to be present during the acts of investigation. II.-The General Rapporteur…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
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