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Showing 151–160 of 160 articles for “Art. no. 09-72267”
The professional practice standard relating to the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Justice, is shown below: NEP-700. Statut…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
I.-In accordance with the provisions of Article R. 213-2, requisitions sent under the conditions provided for in this code for the interception of telephone communications shall give rise to reimburse…
The concentrations of the chemical agents present in the atmosphere of the workplaces listed in the following table must not exceed, in the workers' breathing zone, the occupational exposure limit val…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
…L. 229-25 of the Environmental Code or simplified balance sheet provided for in Article 244 of Law no. 2020-1721 of 29 December 2020 on finance for 2021 for companies required to draw up these variou…
The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Mini…
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