French Commercial codeIn force
Chapter III: Statutory audit.
Article L823-2
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
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Showing 2521–2530 of 13560 articles for “Art. UK Commercial Agents Regs 1993”
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
The statutory auditor is appointed for a term of six financial years. His term of office expires after the deliberation of the general meeting or competent body that rules on the accounts for the sixt…
Statutory auditors are released from professional secrecy with regard to the public accountant of a public body when they are responsible for certifying the accounts of that body. Statutory auditors s…
The statutory auditors shall be convened to all meetings of the board of directors or the management board and the supervisory board, or of the collegiate administrative or management body and the sup…
I.- Statutory auditors are liable to the following sanctions: 1° Warning; 2° Reprimand; 3° Disqualification from acting as a statutory auditor for a period not exceeding five years; 4° Removal from th…
…he first paragraph. When one of these authorities so requests, the General Rapporteur may authorise agents of that authority to be present during the acts of investigation. II.-The General Rapporteur…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that c…
I. - In the collectivities covered by Article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, each observatory includes, in ad…
Persons and entities, other than those mentioned in articles L. 823-2 and L. 823-2-1, which control one or more companies within the meaning of article L. 233-3 shall appoint at least one statutory au…
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