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Showing 15111–15120 of 41231 articles for “Art. al. 2”
…purposes of this Title, the term: "entity" means in particular the funds referred to in Articles L. 214-8, L. 214-24-34 and L. 214-169 of the Monetary and Financial Code. III. - For the application of…
The deliberations of the body mentioned in the first paragraph of I of Article L. 823-1 taken in the absence of the regular appointment of statutory auditors or on the report of statutory auditors app…
Auditors and any person participating in an audit assignment shall be appointed in such a way as to avoid any conflict of interest with the statutory auditors who are the subject of the audits.
I.-Without prejudice to the provisions of article L. 821-12-5 of this code and in I of article L. 631-1 of the Monetary and Financial Code, the staff of the High Council, as well as all natural or leg…
…e statutory auditor to the persons or entities whose accounts it certifies. They may demand a copy; 2° Obtain from any other person information relating to the task of certifying the accounts or any o…
…ut conseil du commissariat aux comptes, under conditions that comply with the provisions of Article 26 of Regulation (EU) No 537/2014 of 16 April 2014. When they concern statutory auditors who do not…
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The contribution mentioned in article L. 821-5 and the dues mentioned in article L. 821-6-1 are liquidated, authorised and recovered according to the procedures laid down for the revenues of the State…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
No person may use the title of statutory auditor unless he fulfils the conditions referred to in the provisions of this title.
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