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Showing 11611–11620 of 39711 articles for “Art. al. 3”
The annual financial statements, the management report and, where applicable, the consolidated financial statements and the group management report are made available to the statutory auditors at the…
Securities representing the capital of the consolidating company held by consolidated companies are classified according to the use to which they are put in those companies. Long-term securities are s…
…f office is limited to three financial years, in addition to the report referred to in Article L. 823-9, the statutory auditor shall prepare a report for the directors identifying the financial, accou…
When, on expiry of a statutory auditor's term of office, a proposal is made to the meeting or competent body not to renew him, the statutory auditor must, subject to the provisions of Article L. 822-1…
One or more shareholders or associates representing at least 5% of the share capital, the works council, the public prosecutor, the Autorité des marchés financiers for persons and entities whose finan…
…ars, provided that the conditions set out in paragraphs 2 to 5 of Article 16 of Regulation (EU) No 537/2014 of 16 April 2014 are met.II. - The term of office provided for in the first paragraph of I m…
…nsactions of the company or the companies it controls within the meaning of I and II of Article L. 233-16, the draft resolution designating it mentions this. Any contractual clause that limits the cho…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
…ity, invite it to investigate in accordance with the provisions of Article 7 of Regulation (EU) No 537/2014 of the European Parliament and of the Council.They shall disclose to the public prosecutor a…
If the meeting or competent body fails to appoint an auditor, any member of the meeting or competent body may apply to the courts for the appointment of an auditor, the legal representative of the per…
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