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Showing 2641–2650 of 67429 articles for “Art. 1078-1 and 1078-7”
The Government Commissioner to the National Commission may request from the statutory auditor mentioned in Article R. 814-29 a special report on the financial terms of the transfer of shares or equity…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
…will have access to them, or take any other appropriate measure to obtain them without restriction and on request. If they are prevented from doing so, the statutory auditors shall attach to their fi…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
…rred to in the third paragraph of Article L. 821-14 is set at one month from receipt of the draft standard by the compagnie nationale des commissaires aux comptes. On expiry of this period, the opinio…
…rticular, the auditor shall verify compliance with the rules of independence, compliance with the standards referred to in I of Article L. 821-13, the adequacy of the resources allocated to carrying o…
…cle L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes.This period is reduced to thr…
…L. 821-12, the auditors may ask the statutory auditor to provide them with any documents or records and may inspect them on site or off-site, regardless of the medium used. They may also request expla…
…ovides 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 one month.The au…
…laques bearing, along with the number of the arrondissement, an indication of the name of all roads and squares open to traffic are affixed to buildings, whether built-up or not, located at the corner…
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