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Showing 5021–5030 of 46956 articles for “Art. 219 I b”
I.-The Haut Conseil du Commissariat aux Comptes is an independent public authority. The Haut Conseil carries out the following missions: 1° It registers the statutory auditors and third-country audito…
I.- Statutory auditors registered on the list referred to in I of Article L. 822-1 are subject to a contribution based on the total amount of fees they invoiced during the previous calendar year to th…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
The contribution mentioned in article L. 821-5 and the dues mentioned in article L. 821-6-1 are liquidated, authorised and recovered according to the procedures laid down for the revenues of the State…
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Where they concern statutory auditors carrying out assignments with public interest entities, audits of their professional activity shall be carried out by auditors of the Haut conseil du commissariat…
To carry out audits, the High Council's officers are empowered to: 1° Obtain from the statutory auditor any document or information, in any form whatsoever, relating to the statutory audit engagement…
I.-Without prejudice to the provisions of article L. 821-12-5 of this code and in I of article L. 631-1 of the Monetary and Financial Code, the staff of the High Council, as well as all natural or leg…
Auditors and any person participating in an audit assignment shall be appointed in such a way as to avoid any conflict of interest with the statutory auditors who are the subject of the audits.
I.-The statutory auditor shall perform his duties in accordance with the international auditing standards adopted by the European Commission under the conditions defined by Article 26 of Directive 200…
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