French Commercial codeIn force
Chapter II: Status of statutory auditors.
Article L822-19
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
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Showing 8161–8170 of 46074 articles for “Art. II”
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…
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…
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.
The nature and duration of the activities that may be validated under the obligation provided for in article L. 822-4 are determined by order of the Minister of Justice, on the basis of a proposal fro…
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