Article L824-1
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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Showing 3271–3280 of 63520 articles for “Art. IV and V”
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…
Open the article to read the full text in English.
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.
I.- Statutory auditors are liable to the following sanctions: 1° Warning; 2° Reprimand; 3° Disqualification from acting as a statutory auditor for a period not exceeding five years; 4° Removal from th…
…European Union exercising competences similar to his own. The General Rapporteur may initiate an investigation in order to respond to requests for assistance from the authorities mentioned in the fir…
The rapporteur general shall conduct an investigation. He may appoint investigators to assist him.The general rapporteur and the investigators may for this purpose:1° Obtain from the statutory auditor…
…Cour des Comptes or the president of a regional audit chamber; 2° The public prosecutor at the relevant court of appeal; 3° The president of the Autorité des marchés financiers; 4° The president of t…
…qualified at the request 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…
When it emerges from the examination of the request for treatment of the overindebtedness situation that the debtor's resources or realisable assets allow it, the commission prescribes treatment measu…
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