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Showing 9371–9380 of 51062 articles for “Art. II-6°”
To be registered on the list of statutory auditors, a company must meet the following conditions: 1° The majority of the company's voting rights are held by statutory auditors or firms of statutory au…
The duties of a statutory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teachi…
Subject to the provisions of Article L. 823-12 and specific legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts,…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
The statutory auditors and, within sociétés de commissaires aux comptes, the persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointe…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
I. - Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to undergo ongoing professional training to enable them to maintain and improve their knowledge. II. -…
I.-Register on the list provided for in II of Article L. 822-1 auditors from third countries approved in a State that is not a member of the European Union or not party to the agreement on the Europea…
Actions and claims relating to Community designs provided for by Article L. 522-2 shall be brought before the judicial courts referred to in Article R. 211-7 of the Code of Judicial Organisation.
Territorial authorities and social security bodies shall carry out social surveys at the request of the commission.
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