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Showing 821–830 of 3405 articles for “Art. VIII”
Auditors and any person participating in an audit assignment shall be appointed in such a way as to avoid any conflict of interest with the statutory auditors who are the subject of the audits.
I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 200…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
The High Council, on its own initiative or at the request of the Keeper of the Seals, Minister of Justice, the Autorité des marchés financiers, the Autorité de contrôle prudentiel et de résolution or…
The adoption decision is enforceable provisionally only if it so orders.The time limit for an appeal in cassation suspends the enforcement of the adoption decision. An appeal in cassation lodged withi…
The general provisions of article L. 1511-1 also apply to the provisions of this book.
For the application to Mayotte of these provisions: 1° The reference to the department, the overseas department, the region or the overseas region is replaced by the reference to the Department of May…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
Persons with an accounting or financial background, at least three years' professional experience in the field of account certification and financial reporting and specific training in quality control…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
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