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Showing 15061–15070 of 41231 articles for “Art. al. 2”
Statutory auditors are released from professional secrecy with regard to the public accountant of a public body when they are responsible for certifying the accounts of that body. Statutory auditors s…
…erson or entity is a public interest entity, the provisions of Article 18 of Regulation (EU) No 537/2014 of the European Parliament and of the Council shall also apply.
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders…
Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in…
Subject to reciprocity, the third-country auditors mentioned in I of Article L. 822-1-5 may be exempted from the requirement to be registered on the list mentioned in II of Article L. 822-1 by decisio…
The person sanctioned or the chairman of the High Council, with the agreement of the college, may lodge an appeal of full jurisdiction with the Conseil d'Etat.
…ned taking into account: 1° The seriousness and duration of the misconduct or breach complained of; 2° The quality and degree of involvement of the person concerned; 3° The situation and financial cap…
Open the article to read the full text in English.
I.-The penalties provided for in Article L. 824-2, statutory auditors for any disciplinary misconduct they commit. Disciplinary misconduct includes: 1° Any breach of the legal conditions for practisin…
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