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Showing 5951–5960 of 56707 articles for “Art. L. 411-2”
The professional practice standard relating to obtaining an understanding of and making use of the work of the internal audit, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACT…
…NEP-620. NEP-620 Intervention by an expert Introduction 01. Pursuant to the provisions of article L. 823-13 of the French Commercial Code and Article 7 of the profession's Code of Ethics, the statut…
…financial statements Introduction 01. When certifying the financial statements pursuant to article L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
…A PUBLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his dutie…
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 set out below: NEP-730 Accou…
…INANCIAL STATEMENTS OF PUBLIC INTEREST ENTITIESIntroduction1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must justify his assessments for all p…
…t that it amend this information. Impact on opinion 8. In accordance with the provisions of article L. 823-9, the opinion expressed by the statutory auditor relates only to the accounts for the past f…
The work referred to in article R. 4543-1 may not be carried out on equipment which has not been the subject of a specific safety study, carried out by the company responsible for the work, referred t…
The medico-technical committee provided for in article L. 4622-13 draws up the service's multi-annual project. It is informed of the implementation of the service's priorities and multidisciplinary ac…
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