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Showing 621–630 of 3405 articles for “Art. VIII”
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…
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…
If the meeting or competent body fails to appoint an auditor, any member of the meeting or competent body may apply to the courts for the appointment of an auditor, the legal representative of the per…
The statutory auditors shall report to the next general meeting or meeting of the competent body any irregularities and inaccuracies identified by them during the performance of their duties and, wher…
I.-Except in cases of statutory appointment, the statutory auditors are appointed by the ordinary general meeting in legal entities which have such a body or by the body exercising a similar function…
I. - Where a public interest entity appoints a single auditor, the single auditor may not certify the accounts of the public interest entity for a period exceeding ten years.However, at the end of tha…
One or more shareholders or associates representing at least 5% of the share capital, the works council, the public prosecutor, the Autorité des marchés financiers for persons and entities whose finan…
When, on expiry of a statutory auditor's term of office, a proposal is made to the meeting or competent body not to renew him, the statutory auditor must, subject to the provisions of Article L. 822-1…
Where the auditor's term of office is limited to three financial years, in addition to the report referred to in Article L. 823-9, the statutory auditor shall prepare a report for the directors identi…
…rds are kept on a durable medium for a period of five years from the date of removal from the file. VIII -In the event of dissolution of the organisation, the surplus of net assets over liabilities is…
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