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Showing 3531–3540 of 45413 articles for “Art. 12 al. 2”
Cases are heard in open court. However, the Chairman may, on his own initiative or at the request of one of the parties, after having obtained the opinion of the rapporteur where appropriate, prohibit…
…rried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-200. Principles applicable to the audit of accounts carried out within the framework of the certific…
…d out by the internal audit as evidence collected in respect of the assertions he wishes to verify. 2. The purpose of this standard is to define the principles relating to: - the statutory auditor's t…
…elating to the intervention of an expert, approved by the Minister of Justice, is shown below: NEP-620. NEP-620 Intervention by an expert Introduction 01. Pursuant to the provisions of article L. 823-…
…ancial statements Introduction 01. When certifying the financial statements pursuant to article L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called upon…
…contain any significant anomalies likely to have an impact on the accounts for the financial year. 02. The purpose of this standard is to define the audit procedures that the statutory auditor, acting…
…BLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his duties fr…
…ounting methods, which may only be changed in accordance with the applicable accounting standards. 02. By convention in this standard, the following are qualified as "accounting changes": -changes in…
…CIAL STATEMENTS OF PUBLIC INTEREST ENTITIESIntroduction1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must justify his assessments for all perso…
…al years in the accounts for the past financial year is provided for by legal and regulatory texts. 2. The purpose of this standard is to define the audit procedures that the statutory auditor perform…
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