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Showing 11571–11580 of 39711 articles for “Art. al. 3”
…disciplinary jurisdiction.Their rights and duties are determined by the second sentence of Article 3 and Articles 8, 9 and 14 of the Code of Ethics.
The registered office of a firm of statutory auditors is located within the jurisdiction of the regional company with the largest number of shareholders or partners. If two or more regional companies…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Dire…
The professional training period provided for in 5° of Article L. 822-1-1 is for a period of three years. It is open to persons who meet the conditions for taking the certificate of aptitude for the d…
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…
…ndent review prior to the signing of the reports provided for in the last paragraph of Article L. 823-9 and in III of article L. 823-16. The purpose of the independent review is to verify that the sig…
The regional council may not include more than half of the members belonging to the same company.
Statutory auditors who have not carried out an audit certification engagement for three consecutive years and who have not complied during that period with the obligation provided for in I of Article…
The list referred to in I of Article L. 822-1 is published on the website of the High Council. It is updated monthly to take account of new entries, deletions of names resulting from deaths or resigna…
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