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Showing 11561–11570 of 39711 articles for “Art. al. 3”
…hin the framework of the certification of accounts Introduction 01. In accordance with article L. 823-9, premier alinéa, du code de commerce, "les commissaires aux comptes certifiés, en justifiant de…
The aptitude test shall consist of a written and an oral examination, which shall be conducted in the French language.The written and oral examination shall cover the subjects set by the Minister of J…
…professional practice standard relating to communications with the bodies mentioned in article L. 823-16 of the French Commercial Code, approved by the Minister of Justice, is shown below: NEP - 260.…
…y attendance at colloquia or conferences up to a limit of forty hours over three consecutive years; 3° By designing or leading training courses, colloquia, conferences or courses, in a professional or…
…or, the statutory auditors constitute the statutory audit body. 02. In accordance with article L. 823-15 of the French Commercial Code, the statutory auditors shall jointly conduct an examination of t…
…documentation of the audit of accounts, approved by the Minister of Justice, is shown below: . NEP-230. Documentation of the audit of accounts Introduction 01. The statutory auditor shall establish fo…
The certificate of aptitude includes written eligibility tests and oral admission tests.
The purpose of the traineeship is to prepare the trainee for the practice of the profession. The trainee's activity is not limited to simple execution tasks. As far as possible, it is directly related…
Subject to the provisions of
The insurance obligation provided for in Article R. 822-36 is applicable to sociétés de commissaires aux comptes under the conditions set out in article R. 822-60.
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