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Showing 5851–5860 of 58834 articles for “Art. L. de finances rectificative 2024”
…alf of the company, by the statutory auditors who are natural persons and who are partners, shareholders or directors of that company, who sign the report intended for the body called upon to rule on…
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
…tutory auditor is appointed for a term of six financial years. His term of office expires after the deliberation of the general meeting or competent body that rules on the accounts for the sixth finan…
…supervisory body which examine or approve the annual or interim accounts, as well as to all shareholders' or members' meetings or to all meetings of the competent body referred to in Article L. 823-1.
…g that the report presented to the general meeting does not meet the requirements imposed by this code or, where applicable, by Article 10 of Regulation (EU) No 537/2014 of 16 April 2014 ; 2° Prohibit…
…xercising competences similar to his own. The General Rapporteur may initiate an investigation in order to respond to requests for assistance from the authorities mentioned in the first paragraph. Whe…
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…
The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that c…
The duties of a statutory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teachi…
If the meeting or competent body fails to appoint an auditor, any member of the meeting or competent body may apply to the courts for the appointment of an auditor, the legal representative of the per…
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