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Showing 4371–4380 of 46105 articles for “Art. I-f”
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 audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The files and documents drawn up by the statutory auditor pursuant to article R. 823-10 are kept for six years, even after termination of office. For the purposes of audits and investigations, they ar…
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…
The detailed accounts referred to in article R. 3241-1 and the reports of the auditors and the audit committee shall be attached to the accounts of the department or establishment to serve as justific…
When contracts or agreements signed by a department or a departmental public establishment are transferred, even partially, the concessionaire is subject to the same obligations as the transferor with…
Any company bound to a department or departmental public establishment by a financial agreement involving periodic settlements of accounts is required to provide the contracting authority with detaile…
The company shall provide the agents appointed by the president of the departmental council, as well as the general inspectorate of finance and the general inspectorate of administration at the Minist…
In any department or departmental public establishment with more than 75,000 euros in operating revenue, the accounts mentioned in article R. 3241-1 are also examined by an audit commission, the compo…
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