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Showing 1571–1580 of 34794 articles for “Art. III bis”
When a company of statutory auditors is absorbed by another company of statutory auditors, the absorbing company shall continue the mandate entrusted to the absorbed company until its expiry date. How…
The statutory auditors shall certify, giving reasons for their assessments, that the annual accounts are regular and fair and give a true and fair view of the results of operations for the past financ…
At any time of the year, the statutory auditors, together or separately, shall carry out any verifications and controls they deem appropriate and may obtain on the spot any documents they consider use…
Disputes relating to the remuneration of statutory auditors shall be referred to the Haut conseil du commissariat aux comptes, without prejudice to the application of the provisions of the fifth parag…
Persons and entities required to publish consolidated accounts shall appoint at least two statutory auditors.
The statutory auditor is appointed for a term of six financial years. His term of office expires after the deliberation of the general meeting or competent body that rules on the accounts for the sixt…
Statutory auditors are released from professional secrecy with regard to the public accountant of a public body when they are responsible for certifying the accounts of that body. Statutory auditors s…
The statutory auditors shall be convened to all meetings of the board of directors or the management board and the supervisory board, or of the collegiate administrative or management body and the sup…
The investigations provided for in Article L. 823-13 may be made both to the person or entity whose accounts the statutory auditors are responsible for certifying and to the persons or entities that c…
Persons and entities, other than those mentioned in articles L. 823-2 and L. 823-2-1, which control one or more companies within the meaning of article L. 233-3 shall appoint at least one statutory au…
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