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Showing 1191–1200 of 3405 articles for “Art. VIII”
The professional practice standard relating to communications with the bodies mentioned in article L. 823-16 of the French Commercial Code, approved by the Minister of Justice, is shown below: NEP - 2…
The aptitude test shall consist of a written and an oral examination, which shall be conducted in the French language.The written and oral examination shall cover the subjects set by the Minister of J…
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-200. Principles applicable to…
The regional council keeps a register in which trainees are entered in the order of arrival of the letters mentioned in Article A. 822-10 or the authorisations mentioned in article A. 822-11. He also…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
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 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 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…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
The standard of professional practice relating to management declarations, approved by the Minister of Justice, is set out below: MANAGEMENT STATEMENTS Introduction 1. As part of the audit of the acco…
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