Article L821-14
…or the Compagnie nationale des commissaires aux comptes, shall adopt the standards provided for in 2° of Article L. 821-1. The draft standards are drawn up by the commission provided for in III of Ar…
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Showing 15041–15050 of 41231 articles for “Art. al. 2”
…or the Compagnie nationale des commissaires aux comptes, shall adopt the standards provided for in 2° of Article L. 821-1. The draft standards are drawn up by the commission provided for in III of Ar…
I.-Register on the list provided for in II of Article L. 822-1 auditors from third countries approved in a State that is not a member of the European Union or not party to the agreement on the Europea…
…ional secrecy, any document or information, in any form whatsoever; they may require a copy thereof;2° Obtain from any person any document or information useful to the investigation; they may require…
…ansactions of the company or the companies it controls within the meaning of I and II of Article L. 233-16, the draft resolution designating it mentions this. Any contractual clause that limits the ch…
I. - Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to undergo ongoing professional training to enable them to maintain and improve their knowledge. II. -…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
…persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointed as officers, directors, members of the supervisory board or hold a managem…
…wn up by the Haut conseil du commissariat aux comptes, under the conditions set out in articles L. 822-1-1 to L. 822-1-4. II.-A list drawn up by the High Council enumerates the third-country controlle…
…invite it to investigate in accordance with the provisions of Article 7 of Regulation (EU) No 537/2014 of the European Parliament and of the Council.They shall disclose to the public prosecutor any…
If the meeting or competent body fails to appoint an auditor, any member of the meeting or competent body may apply to the courts for the appointment of an auditor, the legal representative of the per…
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