Article R824-9
The resignation of the statutory auditor does not prevent disciplinary action from being taken for acts committed during the performance of his duties.
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Showing 691–700 of 3405 articles for “Art. VIII”
The resignation of the statutory auditor does not prevent disciplinary action from being taken for acts committed during the performance of his duties.
I.-Persons may be authorised as investigators if they have at least three years' professional experience in the legal, accounting or financial fields or in the field of certification of accounts or fi…
I.-When, pursuant to 6° of Article L. 824-5, the general rapporteur or an investigator calls upon one or more experts, his decision shall define the subject of the expert appraisal, set the timeframe…
I.-When the General Rapporteur intends to submit to the High Council a request for the provisional suspension of a statutory auditor pursuant to Article L. 824-7, it will notify the interested party o…
Investigative acts carried out on business premises are the subject of a report to which is attached an inventory of the exhibits and documents of which the investigator has taken copies. The report s…
When the general rapporteur or an investigator entrusts an auditor registered on the list mentioned in 5° of Article L. 824-5 the performance of verifications or investigative acts, it shall draw up a…
When the Board, in the formation mentioned in the previous article, considers that the facts are likely to justify the initiation of sanction proceedings, the letter of notification of grievances ment…
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When carrying out investigative acts on business premises, the investigator shall inform the statutory auditor or the manager of the legal entity concerned of the purpose of the audits he intends to u…
Training courses eligible under 1° of Article A. 822-28-3 are provided by training organisations or higher education establishments. They meet the conditions defined in article L. 6353-1 of the French…
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