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Showing 51–60 of 56678 articles for “Art. L 821-2”
To carry out audits, the High Council's officers are empowered to: 1° Obtain from the statutory auditor any document or information, in any form whatsoever, relating to the statutory audit engagement…
It is punishable by one year's imprisonment and a fine of €3,750 for a foreign national to enter mainland France:1° Without fulfilling the conditions mentioned in points a, b or c of paragraph 1 of Ar…
I.-During the three years prior to their appointment, members of the High Council must not have carried out an audit engagement, held voting rights, been a member of the administrative or supervisory…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
Open the article to read the full text in English.
Where they concern statutory auditors carrying out assignments with public interest entities, audits of their professional activity shall be carried out by auditors of the Haut conseil du commissariat…
Auditors and any person participating in an audit assignment shall be appointed in such a way as to avoid any conflict of interest with the statutory auditors who are the subject of the audits.
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
The amount of the fine is paid to the Treasury by the transport company.
A foreigner who fails to present the competent administrative authority with the travel documents required to enforce a decision refusing entry into France or, in the absence of such documents, fails…
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