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Showing 121–130 of 24304 articles for “Art. IV & 1766”
I.-The penalties provided for in Article L. 824-2, statutory auditors for any disciplinary misconduct they commit. Disciplinary misconduct includes: 1° Any breach of the legal conditions for practisin…
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Sanctions are determined taking into account: 1° The seriousness and duration of the misconduct or breach complained of; 2° The quality and degree of involvement of the person concerned; 3° The situat…
The person sanctioned or the chairman of the High Council, with the agreement of the college, may lodge an appeal of full jurisdiction with the Conseil d'Etat.
…g; 2° Reprimand; 3° Disqualification from acting as a statutory auditor for a period not exceeding five years; 4° Removal from the list; 5° Withdrawal of honorary status. II.-Auditors may also be subj…
…arantees as in France. It may, subject to the same reservations and conditions, carry out investigative acts that it determines in order to respond to requests for assistance from the authorities ment…
…sulting the national company of statutory auditors, to carry out verifications or perform investigative acts under their supervision;6° Call in experts.Any person heard for the purposes of the investi…
The rapporteur general shall be informed of any fact likely to justify the initiation of sanction proceedings by: 1° The first president of the Cour des Comptes or the president of a regional audit ch…
…t of the accused person or the general rapporteur.The hearing is public. However, on his own initiative or at the request of the person concerned, the chairman may prohibit the public from entering th…
…sary for everyday life and non-professional assets essential to the exercise of his professional activity, or that the assets consist only of assets that have no market value or whose sale costs would…
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