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Showing 11621–11630 of 39711 articles for “Art. al. 3”
…822-1 or duly approved in another Member State of the European Union to carry out statutory audits; 3° At least the majority of the members of the management, administrative, management or supervisory…
Persons and entities, other than those mentioned in articles L. 823-2 and L. 823-2-1, which control one or more companies within the meaning of article L. 233-3 shall appoint at least one statutory au…
The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that c…
…eholders' or members' meetings or to all meetings of the competent body referred to in Article L. 823-1.
Statutory auditors are released from professional secrecy with regard to the public accountant of a public body when they are responsible for certifying the accounts of that body. Statutory auditors s…
…t person or entity is a public interest entity, the provisions of Article 18 of Regulation (EU) No 537/2014 of the European Parliament and of the Council shall also apply.
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
Disputes relating to the remuneration of statutory auditors shall be referred to the Haut conseil du commissariat aux comptes, without prejudice to the application of the provisions of the fifth parag…
At any time of the year, the statutory auditors, together or separately, shall carry out any verifications and controls they deem appropriate and may obtain on the spot any documents they consider use…
…ons and entities included in the consolidation. Without prejudice to the provisions of Article L. 823-14, certification of the consolidated financial statements is issued in particular after examinati…
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