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Showing 9601–9610 of 51062 articles for “Art. II-6°”
Statutory auditors who have not carried out an audit certification engagement for three consecutive years and who have not complied during that period with the obligation provided for in I of Article…
Any registered statutory auditor may request to be temporarily omitted from the list mentioned in I of article L. 822-1. The request, sent to the regional council by registered letter with acknowledge…
The specific continuing education provided for in Article L. 822-4 is forty hours. It must be completed, in continuous or discontinuous sessions, in the eighteen months preceding acceptance of an audi…
The work of the statutory auditor relating to the certification of the accounts of a public interest entity shall be subject to an independent review prior to the signing of the reports provided for i…
I.-When a statutory auditor registered on the list mentioned in I of Article L. 822-1 has not declared the information mentioned in Article R. 821-14-7 or paid the contributions due under Article L. 8…
A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Dire…
The code of ethics of the profession of statutory auditor is annexed to Section 2 of Chapter II of Title II of this book.The code of ethics of the profession of statutory auditor is annexed to Section…
The title of honorary statutory auditor may be conferred by the regional council on members of the company whose resignation has been accepted, who have been registered on the list for at least twenty…
The insurance obligation provided for in Article R. 822-36 is applicable to sociétés de commissaires aux comptes under the conditions set out in article R. 822-60.
For the application of this code in the Department of Mayotte, the terms listed below are replaced as follows:1° to 8° Repealed;9° "préfet" or "sous-préfet" by "représentant de l'Etat à Mayotte";10° "…
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