Article A823-2-1
…lidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, that the consolidate…
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Showing 7081–7090 of 13560 articles for “Art. UK Commercial Agents Regs 1993”
…lidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, that the consolidate…
Persons who are not nationals of a Member State of the European Union shall send the Keeper of the Seals, Minister of Justice, by 30 April at the latest, a file in duplicate comprising the documents m…
The specific continuing training referred to in 2° of Article R. 822-22 is satisfied by participation in the training actions referred to in 1° of Article A. 822-28-3 within the framework of the gener…
…included in the consolidation, in accordance with the provisions of Article L. 823-9 of the French Commercial Code; the duty of the person or entity to provide the statutory auditor with the informat…
The aptitude test provided for in articles R. 822-6 and R. 822-7 takes place at least once a year, on a date set by order of the Minister of Justice, published in the Official Journal of the French Re…
The insurance contracts referred to in Article R. 822-36 include guarantees that comply with or are at least equivalent to those defined by the clauses specified in Appendix 8-8 to this book. They spe…
Each statutory auditor, whether practising as an individual or as part of a company, shall take out such a contract under the conditions set out in Article R. 822-36.
The professional practice standard relating to the probative nature of evidence gathered (specific applications), approved by the Minister of Justice, is shown below:PROFESSIONAL PRACTICE STANDARD REL…
…ning an understanding of the way in which the bodies referred to in Article L. 823-16 of the French Commercial Code exercise their oversight in terms of fraud risk; -analyse fraud risk factors; In add…
…n an extract from the minutes of a meeting of a body referred to in Article L. 823-16 of the French Commercial Code, the statutory auditor shall ensure that the date of the meeting concerned is suffic…
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