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Showing 11–20 of 53744 articles for “Art. L 823-3 · Art. L 227-9”
The statutory auditors shall certify, giving reasons for their assessments, that the annual accounts are regular and fair and give a true and fair view of the results of operations for the past financ…
By way of derogation from the first paragraph of Article L. 823-3, where the statutory auditor is appointed by a company voluntarily or pursuant to the first or last paragraphs of article L. 823-2-2,…
I. - Where a public interest entity appoints a single auditor, the single auditor may not certify the accounts of the public interest entity for a period exceeding ten years.However, at the end of tha…
The statutory auditors shall be convened to any shareholders' or members' meeting or to any meetings of the competent body at the latest when the shareholders, members or members of that body are conv…
The professional practice standard relating to the probative nature of the evidence collected, approved by the Minister of Justice, is set out below:PROFESSIONAL PRACTICE STANDARD "PROBABILITY OF THE…
Foreign nationals convicted under Articles L. 823-1, L. 823-2 or L. 823-3 are subject to deportation from French territory:1° For a maximum of ten years, in the event of conviction under Articles L. 8…
Corporate entities held criminally liable, under the conditions set out in article 121-2 of the French Criminal Code, for the offences defined in articles L. 823-1, L. 823-2 and L. 823-3 of this Code…
A Government Commissioner, appointed by order of the Minister for Industry, is assigned to the establishment. He may at any time ask to be provided with any documents, papers or records and carry out…
Where the auditor's term of office is limited to three financial years, in addition to the report referred to in Article L. 823-9, the statutory auditor shall prepare a report for the directors identi…
Physical persons convicted under articles L. 823-1, L. 823-2 or L. 823-3 incur the following additional penalties:1° A residence ban for a maximum of five years;2° Suspension of the driving licence fo…
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