Article L821-1
I.-The Haut Conseil du Commissariat aux Comptes is an independent public authority. The Haut Conseil carries out the following missions: 1° It registers the statutory auditors and third-country audito…
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Showing 21–30 of 36766 articles for “Art. L 821-49”
I.-The Haut Conseil du Commissariat aux Comptes is an independent public authority. The Haut Conseil carries out the following missions: 1° It registers the statutory auditors and third-country audito…
The contribution mentioned in article L. 821-5 and the dues mentioned in article L. 821-6-1 are liquidated, authorised and recovered according to the procedures laid down for the revenues of the State…
I.-Without prejudice to the provisions of article L. 821-12-5 of this code and in I of article L. 631-1 of the Monetary and Financial Code, the staff of the High Council, as well as all natural or leg…
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 200…
The table is prepared each year by the administration with which the relevant joint committees sit and submitted to these committees, which then act as promotion committees and submit their proposals…
An administrative fine of 30,000 euros will be imposed on any air, sea, road or rail transport company that fails to comply with the obligations to re-route and take charge of a foreign national set o…
It is punishable by one year's imprisonment, a fine of €3,750 and a three-year ban from French territory for, for a foreign national who has been checked when crossing the border from a country that i…
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…
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