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Showing 71–80 of 53744 articles for “Art. L 823-3 · Art. L 227-9”
The thresholds mentioned in the first paragraph of Article L. 823-2-2 relating to the appointment of a statutory auditor are those defined in article D. 221-5.The cumulative balance sheet total, the c…
For the application of the second paragraph of Article L. 441-14, the statutory auditors shall certify, in the report mentioned in Article R. 823-7, of the fairness of the information referred to in A…
The professional practice standard relating to the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Justice, is shown below: NEP-700. Statut…
The deliberations of the Board of Directors relating to the objects mentioned in 6°, 7°, 8°, 10°, 11° and 16° of article R. 823-7 are enforceable only after they have been approved by the Minister for…
If the number of working hours normally required to carry out the work programme of the statutory auditor(s) appears to be excessive or insufficient, the president of the regional company shall be ask…
I.-The statutory auditor keeps an up-to-date list of the persons and entities with whom he performs assignments or services. Companies of statutory auditors keep this list for each statutory auditor c…
The statutory auditor who, pursuant to III of article L. 823-18, applying to be authorised to exceed the ceiling on fees provided for in II of the same article shall send the bureau of the High Counci…
The statutory auditor of a public interest entity may ask the bureau of the High Council about the determination of the starting date of his initial term of office, pursuant to V of article L. 823-3-1…
The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Mini…
The Board of Directors shall adopt its rules of procedure. A financial committee is set up within the Board of Directors to prepare the Board's work on points 4° to 10° of Article R. 823-7. An order o…
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