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Showing 8241–8250 of 61155 articles for “Art. L. 145-17-1”
At any time of the year, the statutory auditors, together or separately, shall carry out any verifications and controls they deem appropriate and may obtain on the spot any documents they consider use…
The person sanctioned or the chairman of the High Council, with the agreement of the college, may lodge an appeal of full jurisdiction with the Conseil d'Etat.
I.-The General Rapporteur shall, at their request, communicate the information or documents that he holds or that he collects to the authorities of the Member States of the European Union exercising c…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
…provisions of Article 7 of Regulation (EU) No 537/2014 of the European Parliament and of the Council.They shall disclose to the public prosecutor any criminal acts of which they have become aware, wi…
When investigating or ascertaining an offence or breach, authorised officers may note the identity of the person they are checking.If the person refuses or is unable to prove his identity, they shall…
Authorised agents may access any document required to carry out their duties at public administrations, establishments and bodies placed under the control of the State and local authorities, as well a…
The authorised officials may cooperate, in the performance of their duties, with the competent authorities of the member countries of the Organisation for Economic Cooperation and Development (OECD),…
Where documents are in computerised form, authorised agents have access to software and stored data as well as to the unencrypted reproduction of information likely to facilitate the performance of th…
The provisions of Article 11 of the Code of Criminal Procedure or those relating to professional secrecy do not prevent the communication, to the competent authorities of the Member States of the Euro…
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