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Showing 1531–1540 of 58236 articles for “Art. R 418-3 to R 418-7”
Halves of the committee are elected every three years.The chairman and the two vice-chairmen are elected at the first meeting of the committee after the end of the appointments following the partial r…
Any change to the annual programme or to the main characteristics of the events included therein shall be the subject of an immediate amending declaration to the prefect under conditions identical to…
The plan to create a reference perimeter is approved by the regional prefect or by the departmental prefect when all the municipalities in the perimeter are in the same department. It is then submitte…
The High Council reports on the performance of its missions and its resources in an annual report drawn up pursuant to Article 21 of Law no. 2017-55 of 20 January 2017 on the general status of indepen…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
References to registration with the Trades Register and the National Business Register as a business in the trades and crafts sector are replaced by references to registration made in accordance with…
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