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Showing 1761–1770 of 64245 articles for “Art. II-1° bis”
I.-Statutory auditors are prohibited from accepting an engagement to certify the accounts of a public interest entity if, during the financial year preceding that for which the accounts are to be cert…
I.-The statutory auditor, a natural person, and, in companies of statutory auditors, the persons mentioned in the first paragraph of Article L. 822-9 may not certify the accounts of public interest en…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
Liability claims against statutory auditors are time-barred under the conditions set out in Article L. 225-254.
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
The duties of a statutory auditor are incompatible:1° With any activity or any act likely to undermine its independence;2° With any salaried employment; however, a statutory auditor may provide teachi…
Subject to the provisions of Article L. 823-12 and specific legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts,…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
The statutory auditors and, within sociétés de commissaires aux comptes, the persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointe…
Actions and claims relating to Community designs provided for by Article L. 522-2 shall be brought before the judicial courts referred to in Article R. 211-7 of the Code of Judicial Organisation.
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