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Showing 15071–15080 of 41231 articles for “Art. al. 2”
…ariat aux comptes, without prejudice to the application of the provisions of the fifth paragraph of 2° of II of Article L. 824-1.
At any time of the year, the statutory auditors, together or separately, shall carry out any verifications and controls they deem appropriate and may obtain on the spot any documents they consider use…
…sons and entities included in the consolidation. Without prejudice to the provisions of Article L. 823-14, certification of the consolidated financial statements is issued in particular after examinat…
…the absorbed company until its expiry date. However, notwithstanding the provisions of articles L. 823-3 and L. 823-3-1, the general meeting or competent body of the controlled person or entity may, a…
…bility claims against statutory auditors are time-barred under the conditions set out in Article L. 225-254.
…to the General Rapporteur or the High Council by one of the authorities referred to in Article L. 824-4. The High Council in its composition mentioned in the first paragraph may at any time end the p…
…upervisory body, as well as, where applicable, the specialised committee referred to in Article L. 823-19 acting under the responsibility of these bodies: 1° Their general work programme implemented a…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
…nd, in companies of statutory auditors, the persons mentioned in the first paragraph of Article L. 822-9 may not certify the accounts of public interest entities, persons and entities referred to in A…
…the Group management report. Where the person or entity is subject to the provisions of article L. 225-102-1, the statutory auditors certify that the statements required by this article are included,…
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