French Commercial codeIn force
Subsection 2: Certification of accounts
Article A823-7
…ations or its internal control, but also on the audit techniques implemented by the statutory auditor..
AI translation · Updated 3 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 4361–4370 of 68160 articles for “Art. R. 145-2 à R. 145-8”
…ations or its internal control, but also on the audit techniques implemented by the statutory auditor..
The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…
…to the entity or its sector; or - the completion of particular transactions during the financial year. 17. On the basis of his professional judgement, the statutory auditor identifies relevant criteri…
…tes to the financial statements. 13. If this is the case, and pursuant to the provisions of article R. 823-7 of the French Commercial Code, the statutory auditor shall specify in his report the signif…
…s standard is to define the principles relating to the use of this technique by the statutory auditor. Definitions 3. Substantive procedures: audit procedures performed to detect material misstatement…
The professional practice standard relating to the probative nature of the evidence collected, approved by the Minister of Justice, is set out below:PROFESSIONAL PRACTICE STANDARD "PROBABILITY OF THE…
The professional practice standard relating to the selection of items to be audited, approved by the Minister of Justice, is set out below:PROFESSIONAL PRACTICE STANDARD RELATING TO THE SELECTION OF I…
…s standard is to define the principles relating to the use of this technique by the statutory auditor.Characteristics of the third-party confirmation request3. The third party confirmation request con…
The professional practice standard relating to the assessment of accounting estimates, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACTICE STANDARD RELATING TO THE ASSESSMENT…
…n the date on which the auditor identifies subsequent events and the date on which these events occur. Identification of subsequent events 05. The statutory auditor collects sufficient and appropriate…
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More