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Showing 41–50 of 53744 articles for “Art. L 823-3 · Art. L 227-9”
Persons and entities, other than those mentioned in articles L. 823-2 and L. 823-2-1, which control one or more companies within the meaning of article L. 233-3 shall appoint at least one statutory au…
…xcept in cases of statutory appointment, the statutory auditors are appointed by the ordinary general meeting in legal entities which have such a body or by the body exercising a similar function comp…
The statutory auditor of a public interest entity shall, at the request of the specialised committee mentioned in article L. 823-19 or the body performing the functions of this committee, the findings…
…The fees of the statutory auditor are borne by the person or entity whose accounts it is responsible for certifying. These fees are set in accordance with procedures determined by decree in the Cons…
The statutory auditors' permanent mission, excluding any interference in management, is to verify the values and accounting documents of the person or entity whose accounts they are responsible for ce…
When, on expiry of a statutory auditor's term of office, a proposal is made to the meeting or competent body not to renew him, the statutory auditor must, subject to the provisions of Article L. 822-1…
Where the person or entity is required to appoint two statutory auditors, the latter shall jointly conduct an examination of the terms and conditions of the preparation of the accounts, in accordance…
The metrology and testing laboratory is a national public establishment of an industrial and commercial nature. The laboratory is responsible for carrying out all studies, research, consultancy, exper…
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
The statutory auditors shall ensure that equality has been respected between the shareholders, partners or members of the competent body.
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