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Showing 14931–14940 of 41231 articles for “Art. al. 2”
The company is incorporated subject to the condition precedent that it is entered on the list drawn up by the High Council.
The insurance obligation provided for in Article R. 822-36 is applicable to sociétés de commissaires aux comptes under the conditions set out in article R. 822-60.
The title of honorary statutory auditor may be conferred by the regional council on members of the company whose resignation has been accepted, who have been registered on the list for at least twenty…
The registered office of a firm of statutory auditors is located within the jurisdiction of the regional company with the largest number of shareholders or partners. If two or more regional companies…
The code of ethics of the profession of statutory auditor is annexed to Section 2 of Chapter II of Title II of this book.The code of ethics of the profession of statutory auditor is annexed to Section…
The auditor provides 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 on…
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…
The regional council elects from among its members by secret ballot, for a term of four years, a chairman, one or two vice-chairmen, a secretary and a treasurer, who constitute the bureau. The number…
The wording of the oath provided for in article L. 822-3 is as follows: "I swear to practise my profession with honour, probity and independence, and to respect and ensure respect for the law. "The oa…
The files and documents drawn up by the statutory auditor pursuant to article R. 823-10 are kept for six years, even after termination of office. For the purposes of audits and investigations, they ar…
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