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Showing 2151–2160 of 57388 articles for “Art. II-3°”
The organisational and operational procedures for statutory auditors, whether in their own name or in the form of a company, must enable the statutory auditor to comply with legal and regulatory requi…
Each statutory audit practice structure must meet the following requirements: 1° Have the means enabling the statutory auditor: a) To adapt, according to the scope of the assignment, the time and huma…
Any statutory auditor registered on the list mentioned in I of Article L. 822-1 must be covered by insurance guaranteeing the liability provided for in Article L. 822-17, within the limits and conditi…
The work of the statutory auditor relating to the certification of the accounts of a public interest entity shall be subject to an independent review prior to the signing of the reports provided for i…
A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Dire…
The title of honorary statutory auditor may be conferred by the regional council on members of the company whose resignation has been accepted, who have been registered on the list for at least twenty…
The insurance obligation provided for in Article R. 822-36 is applicable to sociétés de commissaires aux comptes under the conditions set out in article R. 822-60.
The Regional Council shall draw up, after consulting the Economic and Social Council, and in accordance with the provisions of 1° and 2° of article R. 4252-1, the list of groups and institutions calle…
The Agence nationale de santé publique may approve campaigns whose applications are submitted to it, taking into account : 1° Their objectives, with regard to those mentioned in Article L. 1411-2; 2°…
For the purposes ofArticle L. 242-1 of the Social Security Code, and notwithstanding the provisions of the sixth paragraph of Article R. 242-1 of this code, the income corresponding to the receipts (e…
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