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Showing 451–460 of 56536 articles for “Art. II & IV”
…ur may, when justified by urgency and the public interest, and after the person concerned has been given the opportunity to present his observations, refer to the High Council, which deliberates witho…
…s for practising the profession; 2° Any gross negligence and any act contrary to probity or honour. II.-The penalties provided for in article L. 824-3 because of the following breaches:1° Partners, em…
Open the article to read the full text in English.
Sanctions are determined taking into account: 1° The seriousness and duration of the misconduct or breach complained of; 2° The quality and degree of involvement of the person concerned; 3° The situat…
The person sanctioned or the chairman of the High Council, with the agreement of the college, may lodge an appeal of full jurisdiction with the Conseil d'Etat.
…g; 2° Reprimand; 3° Disqualification from acting as a statutory auditor for a period not exceeding five years; 4° Removal from the list; 5° Withdrawal of honorary status. II.-Auditors may also be subj…
…l Rapporteur may authorise agents of that authority to be present during the acts of investigation. II.-The General Rapporteur may initiate an investigation in order to respond to requests for assista…
…sulting the national company of statutory auditors, to carry out verifications or perform investigative acts under their supervision;6° Call in experts.Any person heard for the purposes of the investi…
The rapporteur general shall be informed of any fact likely to justify the initiation of sanction proceedings by: 1° The first president of the Cour des Comptes or the president of a regional audit ch…
…t of the accused person or the general rapporteur.The hearing is public. However, on his own initiative or at the request of the person concerned, the chairman may prohibit the public from entering th…
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