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Showing 161–170 of 42615 articles for “Art. L 821-6”
Revenue and expenditure accounts may be set up at the High Council by a decision of its Chairman with the approval of the accounting officer under the conditions laid down in the decree no. 2019-798 o…
The Conseil national des commissaires aux comptes is based in Paris.
The accounting officer shall suspend the payment of expenditure where he finds, in the course of his checks, irregularities or inaccuracies in the certifications issued by the chairman of the High Cou…
The regional company meeting is chaired by the company chairman, assisted by the other members of the regional council office. It deliberates by a majority of the members present. In the event of a ti…
The regional council elects from among its members by secret ballot, for a term of four years, a chairman, one or two vice-chairmen, a secretary and a treasurer, who constitute the bureau. The number…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of…
I. - When the High Council concludes that acts contrary to the statute governing statutory auditors or to the rules governing the practice of statutory auditing have been committed on the territory of…
The High Council shall inform the body referred to in Article 30(2) of Regulation (EU) No 537/2014 of all administrative measures and penalties imposed in accordance with the provisions of this Title.
I.- Where the High Counsel communicates confidential information or documents to an authority of a State which is not a member of the European Union, the High Counsel shall require that such informati…
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