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Showing 3751–3760 of 3767 articles for “Art. 23 mars 2011”
…isk of fraud; -obtaining an understanding of the way in which the bodies referred to in Article L. 823-16 of the French Commercial Code exercise their oversight in terms of fraud risk; -analyse fraud…
…members of the jury Deliberation or decision of the director for public health establishments. 4122223. Allowances in the context of a competitive dialogue procedure 1. The rules governing the consult…
…records of the meetings held by the deliberative body and by the bodies referred to in article L. 823-16 of the French Commercial Code in order to identify any deliberations or decisions that may hav…
…duced (to make it easier to check proof of distribution, distribution prior to and after 10 January 2011 must be grouped by heading (commercial distribution, promotion, etc.) and by work; -Distributio…
In the absence of an agreement provided for in article L. 2312-21, in undertakings with at least three hundred employees, the economic, social and environmental database provided for in article L. 231…
…e that he is not independent or that the practice structure to which he belongs is not independent. 23. Thus, the statutory auditor does not accept an engagement or a service when the facts and circum…
…e same code or with a lessor company belonging to the same tax group within the meaning of Article 223 A of this code as the operating company for a period of at least five years or for the normal per…
…another profession. Analysis of the facts and circumstances and identification of a risk situation 23. The statutory auditor analyses all of the elements mentioned in paragraphs 16 to 22 in order to…
…nematographic works gives rise to cash payments made, under the conditions provided for in articles 238 bis HE to 238 bis HM of the General Tax Code, by the companies for the financing of the cinemato…
…the audit of consolidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, t…
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