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Showing 15091–15100 of 41231 articles for “Art. al. 2”
The specialised committee referred to in Article L. 823-19 :1° Credit institutions and finance companies whose securities are not admitted to trading on a regulated market and which have issued, conti…
…he person that controls it or that is controlled by it within the meaning of I and II of Article L. 233-3, services other than the certification of accounts, the total fees invoiced for these other se…
By way of derogation from the first paragraph of Article L. 823-3, where the statutory auditor is appointed by a company voluntarily or pursuant to the first or last paragraphs of article L. 823-2-2,…
Public interest entities appoint at least one statutory auditor.
Persons who have been directors or employees of a person or entity may not be appointed as statutory auditors of that person or entity less than five years after they cease to hold office. During the…
As an exception to the provisions of Article L. 822-1-3, a statutory audit firm duly approved in a Member State of the European Union may be registered on the list mentioned in I of Article L. 822-1.…
As an exception to the provisions of Article L. 822-1-1, natural persons meeting the conditions of competence and professional experience may be exempted from all or part of the professional training…
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…ars actions brought against statutory auditors registered on the list mentioned in I of Article L. 822-1, third-country auditors mentioned in I of Article L. 822-1-5 and persons other than statutory a…
The statutory auditors shall ensure that equality has been respected between the shareholders, partners or members of the competent body.
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