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Showing 9361–9370 of 51062 articles for “Art. II-6°”
Persons who have been directors or employees of a person or entity may not be appointed as statutory auditors of that person or entity less than five years after they cease to hold office. During the…
I.-Statutory auditors are prohibited from accepting an engagement to certify the accounts of a public interest entity if, during the financial year preceding that for which the accounts are to be cert…
I.-The statutory auditor may not take, receive or retain, directly or indirectly, an interest in the person or entity whose accounts he is responsible for certifying, or in a person who controls it or…
I.-The statutory auditor, a natural person, and, in companies of statutory auditors, the persons mentioned in the first paragraph of Article L. 822-9 may not certify the accounts of public interest en…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
Liability claims against statutory auditors are time-barred under the conditions set out in Article L. 225-254.
Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in…
In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
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