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Showing 6181–6190 of 48677 articles for “Art. II-9°”
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.
Subject to reciprocity, the third-country auditors mentioned in I of Article L. 822-1-5 may be exempted from the requirement to be registered on the list mentioned in II of Article L. 822-1 by decisio…
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…
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…
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,…
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