Article L822-15
Subject to the provisions of Article L. 823-12 and specific legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts,…
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Showing 15051–15060 of 41231 articles for “Art. al. 2”
Subject to the provisions of Article L. 823-12 and specific legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts,…
…utory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teaching relating to the p…
…ory auditors or firms of statutory auditors registered on the list provided for in I of Article L. 822-1 or statutory auditors duly approved in another Member State of the European Union. Where a comp…
…or of another foreign State where that State admits French nationals to carry out statutory audits ;2° Have not been the perpetrator of acts contrary to honour or probity that have given rise to a cri…
Persons and entities, other than those mentioned in articles L. 823-2 and L. 823-2-1, which control one or more companies within the meaning of article L. 233-3 shall appoint at least one statutory au…
The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that c…
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
I.-The General Rapporteur shall, at their request, communicate the information or documents that he holds or that he collects to the authorities of the Member States of the European Union exercising c…
I.- Statutory auditors are liable to the following sanctions: 1° Warning; 2° Reprimand; 3° Disqualification from acting as a statutory auditor for a period not exceeding five years; 4° Removal from th…
…reholders' or members' meetings or to all meetings of the competent body referred to in Article L. 823-1.
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