Article L820-1-1
The practice of the profession of statutory auditor consists in the performance, by the statutory auditor, of statutory audit assignments and other assignments entrusted to it by law or regulation. A…
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Showing 15121–15130 of 41231 articles for “Art. al. 2”
The practice of the profession of statutory auditor consists in the performance, by the statutory auditor, of statutory audit assignments and other assignments entrusted to it by law or regulation. A…
I.- Statutory auditors registered on the list referred to in I of Article L. 822-1 are subject to a contribution based on the total amount of fees they invoiced during the previous calendar year to th…
It shall be punishable by six months' imprisonment and a fine of 7,500 euros for any person to accept, perform or retain the duties of statutory auditor, notwithstanding legal incompatibilities, eithe…
…ns: 1° It registers the statutory auditors and third-country auditors mentioned in I of Article L. 822-1-5 and the keeping of the lists provided for in Article L. 822-1 ; 2° It adopts, under the condi…
I.-Within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, the Haut Conseil du Commissariat aux Comptes shall collect the proceeds…
I.-During the three years prior to their appointment, members of the High Council must not have carried out an audit engagement, held voting rights, been a member of the administrative or supervisory…
…is chairman of the restricted panel provided for in II; c) A magistrate from the Cour des comptes ; 2° The Chairman of the Autorité des marchés financiers or his representative, the Chairman of the Au…
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…confusion with it, without being regularly registered on the list provided for in I of Article L. 822-1 and have been sworn in under the conditions set out in Article L. 822-10 ; 2° Illegally practis…
The Articles L. 23-10-7 to L. 23-10-9 are applicable to the sale of a shareholding in a company subject to special regulations requiring that all or part of its capital be held by one or more members…
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