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Showing 4561–4570 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
…tion, the statutory auditors shall ensure that the working papers drawn up by that professional are duly provided, at their request, to the persons in charge of the audits referred to in Article L. 82…
…the statutory auditor they are responsible for auditing. They may not audit a statutory auditor if, during the previous three years, they have been a partner, employee or collaborator of that statutor…
The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the…
The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
The inspections provided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory audi…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
Pursuant to
…nting at least half in number and a quarter in capital, so request, indicating the agenda. The procedures for convening the meeting are laid down in the Articles of Association.
The liquidator shall inform the High Council of the closure of the liquidation.
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