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Showing 5861–5870 of 58834 articles for “Art. L. de finances rectificative 2024”
…t to the next general meeting or meeting of the competent body any irregularities and inaccuracies identified by them during the performance of their duties and, where they act for a public interest e…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
The statutory auditors and, within sociétés de commissaires aux comptes, the persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointe…
…h before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
I. - Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to undergo ongoing professional training to enable them to maintain and improve their knowledge. II. -…
…auditors, called upon to replace the incumbents in the event of refusal, impediment, resignation or death, shall be appointed under the same conditions. The duties of the alternate statutory auditor a…
…to the investigation; they may require a copy thereof;3° Summon and hear any person likely to provide them with information ;4° Access business premises;5° Ask statutory auditors included on a list d…
One or more shareholders or associates representing at least 5% of the share capital, the works council, the public prosecutor, the Autorité des marchés financiers for persons and entities whose finan…
When, on expiry of a statutory auditor's term of office, a proposal is made to the meeting or competent body not to renew him, the statutory auditor must, subject to the provisions of Article L. 822-1…
…informed of any fact likely to justify the initiation of sanction proceedings by: 1° The first president of the Cour des Comptes or the president of a regional audit chamber; 2° The public prosecutor…
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