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Showing 661–670 of 3405 articles for “Art. VIII”
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
The statutory auditors and, within sociétés de commissaires aux comptes, the persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointe…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
I. - Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to undergo ongoing professional training to enable them to maintain and improve their knowledge. II. -…
I.-Register on the list provided for in II of Article L. 822-1 auditors from third countries approved in a State that is not a member of the European Union or not party to the agreement on the Europea…
The nature and duration of the activities that may be validated under the obligation provided for in article L. 822-4 are determined by order of the Minister of Justice, on the basis of a proposal fro…
The activity of statutory auditor carried out on an individual basis under the conditions provided for by this title entails the affiliation of the person carrying it out to the autonomous organisatio…
The organisational and operational procedures for statutory auditors, whether in their own name or in the form of a company, must enable the statutory auditor to comply with legal and regulatory requi…
The High Council will grant the request, omitting the person concerned from the list, if it appears that his new activity or his behaviour is not such as to undermine the moral interests of the profes…
Each statutory audit practice structure must meet the following requirements: 1° Have the means enabling the statutory auditor: a) To adapt, according to the scope of the assignment, the time and huma…
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