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Showing 111–120 of 54364 articles for “Art. al. 1 · Art. D 821-171”
The regional council of statutory auditors sits in the principal town of the court of appeal and is designated by the name of that principal town. When regional companies are grouped together pursuant…
The Compagnie nationale contributes to achieving the objectives set out in article L. 821-6 for the proper practice of the profession by its members. The Compagnie nationale represents the profession…
The Regional Council is responsible for: 1° To implement, within its jurisdiction, the decisions and disseminate the messages adopted by the National Council and to pursue professional consultations a…
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
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…
The National Council elects from among its members by secret ballot, in accordance with the procedures laid down in the last two paragraphs of Article R. 821-58 and for four years, a chairman, a vice-…
When it rules in restricted formation, the High Council meets when convened by the chairman of this formation. The notice period is fifteen days. It may be reduced to eight days in an emergency. The a…
The duties of Government Commissioner are carried out by the Director of Civil Affairs and the Seal or his representative.
I. - When, pursuant to Article L. 822-16, a request for an opinion on the code of ethics of the profession of statutory auditor is submitted to the Haut conseil du commissariat aux comptes, which shal…
The High Council reports on the performance of its missions and its resources in an annual report drawn up pursuant to Article 21 of Law no. 2017-55 of 20 January 2017 on the general status of indepen…
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