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Showing 81–90 of 8790 articles for “Art. D 821-171”
The Regional Council is responsible for: 1° To implement, within its jurisdiction, the decisions and disseminate the messages adopted by the National Council and to pursue professional consultations a…
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 200…
I.-The members of the Regional Council are elected for a term of four years, by secret ballot, on the basis of a single-round list, with the submission of a list containing as many candidates as there…
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I.-During the three years prior to their appointment, members of the High Council must not have carried out an audit engagement, held voting rights, been a member of the administrative or supervisory…
I.- Statutory auditors registered on the list referred to in I of Article L. 822-1 are subject to a contribution based on the total amount of fees they invoiced during the previous calendar year to th…
For the purposes mentioned in the two preceding articles, the High Council is exempt from the application of the provisions of loi n° 68-678 du 26 juillet 1968 relative à la communication de documents…
The High Council may communicate confidential information to the Autorité des marchés financiers, the Autorité de contrôle prudentiel et de résolution, the Autorité de la concurrence, the Banque de Fr…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
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