French Commercial codeIn force
Chapter II: Status of statutory auditors
Article R822-27
…dvance, is up to date with his professional dues and has previously ceased his activity as an auditor..
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Showing 4291–4300 of 53829 articles for “Art. R. 210-2”
…dvance, is up to date with his professional dues and has previously ceased his activity as an auditor..
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.
…tory auditor may not participate in the activities of the professional bodies of which he is a member.Suspension or temporary prohibition is one of the cases of impediment for the application of artic…
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…
…ase, definitively in the second case, prohibition from practising the profession of statutory auditor. The person so sanctioned may not claim to be an auditor.
…of Regulation (EU) No 537/2014 of 16 April 2014, within four months of the end of the financial year.The statutory auditor shall inform the High Council of this publication and, where applicable, of…
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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