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Showing 6771–6780 of 61028 articles for “Art. L 227-1”
Persons who have been directors or employees of a person or entity may not be appointed as statutory auditors of that person or entity less than five years after they cease to hold office. During the…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
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…
The person sanctioned or the chairman of the High Council, with the agreement of the college, may lodge an appeal of full jurisdiction with the Conseil d'Etat.
I.-The General Rapporteur shall, at their request, communicate the information or documents that he holds or that he collects to the authorities of the Member States of the European Union exercising c…
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 statutory auditors shall report to the next general meeting or meeting of the competent body any irregularities and inaccuracies identified by them during the performance of their duties and, wher…
…ised officers may note the identity of the person they are checking.If the person refuses or is unable to prove his identity, they shall immediately report this to any territorially competent judicial…
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