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Showing 5981–5990 of 6062 articles for “Art. 12 déc. 2019”
…securities. >. 4. Where applicable, agreement between the beneficiary and the local authority (1). 712. Other payments Statement summarising amounts already paid. (1) In particular, with regard to the…
…olvement in the work required and, if necessary, carry out this work itself. Materiality thresholds 12. The statutory auditor determines: a) the materiality threshold at the level of the consolidated…
…points More than 10% and less than or equal to 11 25 points More than 11% and less than or equal to 12 23 points More than 12% and less than or equal to 13 21 points More than 13% and less than or equ…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
…o be interested in the business, within the meaning of article L. 2131-11 of this Code, article 432-12 of the French Penal Code or I of article 2 of Law no. 2013-907 of 11 October 2013 on transparency…
…legislation on gambling and casinos set out in articles L. 324-1 to L. 324-4, L. 324-10 and L. 324-12 to L. 324-14 of the French Internal Security Code;n) Infringement of the laws and regulations gov…
…f future events; and d) Make economic decisions based on the information contained in the accounts. 12. To assess the materiality of a misstatement based on its amount, the statutory auditor determine…
…en the date on which the accounts were closed and the date on which the auditor's report was signed 12. Where the statutory auditor identifies a subsequent event that occurred between the date on whic…
…yees and the professional organisations representing employers at national and cross-industry level;12° Report any malfunctions identified in the course of its vocational training duties to the State'…
…e clearly immaterial. The statutory auditor shall request management to correct such misstatements. 12. Where management refuses to correct all or part of the misstatements that the statutory auditor…
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