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Showing 2321–2330 of 65402 articles for “Art. al. 2 and 7”
…issaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shall keep copies of the documents for a period of si…
…duly provided, at their request, to the persons in charge of the audits referred to in Article L. 821-9. To this end, they shall keep a copy of these documents or agree with the statutory auditor of…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the…
The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The inspections provided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory audi…
…ovides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within one month.The au…
The National Institute of Industrial Property does not issue information on registrations and other registrations made before 1 March 1954.
The Institut national de la propriété industrielle issues information on registrations and other related operations concerning the Algerian trade registers until 30 June 1962.
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