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Showing 91–100 of 38235 articles for “Art. al. 3 · Art. D 821-172”
I.-Statutory auditors registered on the list referred to in I of Article L. 822-1 are required to declare to the Haut Conseil du Commissariat aux Comptes before 31 March each year the total amount of…
…oper practice of the profession by its members. The Compagnie nationale represents the profession and defends its moral and material interests. It may submit any proposal relating to the interests of…
The Regional Council is responsible for: 1° To implement, within its jurisdiction, the decisions and disseminate the messages adopted by the National Council and to pursue professional consultations a…
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…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
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The accounts of the High Council are drawn up in accordance with the rules of the general chart of accounts. This may be subject to adaptations proposed by the Chairman of the High Council after consu…
The High Council's available funds shall be deposited with the Treasury under the conditions defined in Articles 46, 47 and 197 of Decree 2012-1246 of 7 November 2012 on public budgetary and accountin…
All expenditure must be liquidated and authorised during the financial year to which it relates. Expenditure orders shall be supported by the necessary supporting documents.The accounting officer may…
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