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Showing 4171–4180 of 16362 articles for “Art. Commercial Agents Regs 1993 – Reg 17”
The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that c…
…territorial collectivities, the State, consumer associations, employers' and employees' unions, the regional economic and social council, consular chambers, the institute mentioned in the section 2 of…
Persons and entities, other than those mentioned in articles L. 823-2 and L. 823-2-1, which control one or more companies within the meaning of article L. 233-3 shall appoint at least one statutory au…
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
To be registered on the list of statutory auditors, a company must meet the following conditions: 1° The majority of the company's voting rights are held by statutory auditors or firms of statutory au…
…rofession or hold a paid job with a statutory auditor or a certified public accountant ;3° With any commercial activity, whether exercised directly or through an intermediary, with the exception of, o…
…statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts, acts and information of which they may have knowledge by reason of their duties. Ho…
If the meeting or competent body fails to appoint an auditor, any member of the meeting or competent body may apply to the courts for the appointment of an auditor, the legal representative of the per…
…statutory auditors shall report to the next general meeting or meeting of the competent body any irregularities and inaccuracies identified by them during the performance of their duties and, where t…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
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