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Showing 4901–4910 of 48677 articles for “Art. II-9°”
It is punishable by one year's imprisonment and a fine of 15,000 euros for any person: 1° To use the title of statutory auditor or any titles tending to create a similarity or confusion with it, witho…
It shall be punishable by six months' imprisonment and a fine of 7,500 euros for any person to accept, perform or retain the duties of statutory auditor, notwithstanding legal incompatibilities, eithe…
The practice of the profession of statutory auditor consists in the performance, by the statutory auditor, of statutory audit assignments and other assignments entrusted to it by law or regulation. A…
No person may use the title of statutory auditor unless he fulfils the conditions referred to in the provisions of this title.
The deliberations of the body mentioned in the first paragraph of I of Article L. 823-1 taken in the absence of the regular appointment of statutory auditors or on the report of statutory auditors app…
I. - Notwithstanding any provision to the contrary, the provisions of this Title are applicable to statutory auditors in the performance of their professional activities, whatever the nature of the en…
I.-With a view to his appointment, the statutory auditor shall inform in writing the person or entity whose accounts he proposes to certify of his membership of a national or international network who…
Notwithstanding any provision to the contrary: 1° It is punishable by two years' imprisonment and a fine of 30,000 euros for any manager of a person or entity required to have an auditor to fail to ca…
It shall be punishable by five years' imprisonment and a fine of 75,000 euros for any person performing the duties of statutory auditor to give or confirm false information about the situation of the…
The committee and its specialist bodies meet when convened by the chairman and on the agenda he has set. Meetings are convened as of right when requested, on a specific agenda, either by the minister…
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