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Showing 7901–7910 of 62033 articles for “Art. L 224-4 II”
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.
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…
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,…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
…es, the persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointed as officers, directors, members of the supervisory board or hold a…
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.
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