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Showing 8001–8010 of 46349 articles for “Art. D. 146-2”
…applicable before the Disciplinary Board of First Instance and before the National Disciplinary Board. The powers conferred on the presidents of the administrative courts and those of the administrati…
Decisions are taken by the panel, by a majority of votes, without the parties being present.
The Chairman of the Disciplinary Board chairs the proceedings. He first gives the floor to the rapporteur to read his report. The chairman then gives the floor to the parties and, where appropriate, t…
The roll for each hearing is drawn up by the Chairman of the Disciplinary Board. The parties are summoned to the hearing. The notice to attend must be sent to the parties by any means that can be reli…
Cases are heard in open court. However, the Chairman may, on his own initiative or at the request of one of the parties, after having obtained the opinion of the rapporteur where appropriate, prohibit…
…rt to information that contradicts or calls into question the reliability of the information obtained. 07. In addition, throughout the course of their work, statutory auditors exercise professional ju…
The professional practice standard relating to obtaining an understanding of and making use of the work of the internal audit, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACT…
…tity. 08. He shall also assess the expert's professional competence in the particular field concerned. The statutory auditor shall in particular take into account: -the expert's professional qualifica…
…where possible, the impact on the accounts of the material misstatements identified and not corrected. Unable to certify 14. The statutory auditor shall declare that it is impossible to certify: On th…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
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