French Commercial codeIn force
Chapter III: Statutory audit.
Article L823-2-1
Public interest entities appoint at least one statutory auditor.
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Showing 61–70 of 53744 articles for “Art. L 823-3 · Art. L 227-9”
Public interest entities appoint at least one statutory auditor.
Statutory auditors are released from professional secrecy with regard to the public accountant of a public body when they are responsible for certifying the accounts of that body. Statutory auditors s…
The provisions of article R. 823-12 shall not apply to the remuneration of each activity or assignment provided for in the second paragraph of article L. 823-9.
The report identifying the financial, accounting and management risks to which the company is exposed, referred to in Article L. 823-12-1, is signed by the statutory auditor, a natural person, or, whe…
The professional practice standard relating to communications with the bodies mentioned in article L. 823-16 of the French Commercial Code, approved by the Minister of Justice, is shown below: NEP - 2…
The supplementary report drawn up pursuant to III of article L. 823-16 is submitted to the specialised committee mentioned in article L. 823-19 or to the body performing the functions of this committe…
If a member of the company is relieved of his duties as statutory auditor pursuant to article L. 823-7, the registrar of the court that handed down the decision shall inform the High Council within ei…
The disclosure to the statutory auditors of documents held by third parties, as provided for in article L. 823-14, is authorised by the President of the Commercial Court, acting in summary proceedings…
In the cases provided for in Articles L. 823-6 and L. 823-7, the president of the commercial court shall rule in accordance with the accelerated procedure on the merits on the challenge or removal fro…
The provisions of articles R. 823-12 and R. 823-13 are not applicable to: 1° Persons and entities whose balance sheet total plus operating income and financial income, excluding tax, exceeds €122,000,…
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