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Showing 4381–4390 of 53857 articles for “Art. R 213-2”
Any registered statutory auditor may request to be temporarily omitted from the list mentioned in I of article L. 822-1. The request, sent to the regional council by registered letter with acknowledge…
Any statutory auditor appointed to certify the accounts of a person or entity shall notify the regional council of the company of which he is a member of his appointment within eight days, either by r…
Where the decision concerns a statutory auditor approved in another Member State of the European Union, the High Council shall inform the competent authorities of that State.
In the event of provisional suspension, temporary prohibition or striking off, the president of the regional company shall immediately inform the persons with whom the statutory auditor was carrying o…
The full jurisdiction appeal to the Conseil d'Etat is lodged under the conditions laid down by the Code of Administrative Justice. The chairman of the High Council or the person sanctioned may lodge a…
Auditors who are temporarily banned or struck off shall return to the companies whose accounts they are responsible for certifying the documents they hold on behalf of those companies, as well as any…
The decision handed down by the High Council's restricted panel on fees may be appealed to the Court of Cassation on the initiative of the interested parties, under the conditions set out in Articles…
Temporary prohibition and striking off entail, for the duration of the sanction in the first case, definitively in the second case, prohibition from practising the profession of statutory auditor. The…
The statutory auditor appointed to a public interest entity or finance company for a statutory audit engagement shall publish on its website a transparency report, relating in particular to its own st…
The decision sets out the legal and factual considerations on which it is based. It indicates the time limit for appealing to the Conseil d'Etat. Where applicable, it mentions which of the costs of th…
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