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Showing 311–320 of 67473 articles for “Art. L 442-1 II”
Where several identified consumers have suffered individual losses which have been caused by the act of the same professional, and which have a common origin, any approved association recognised as re…
Any natural or legal person who, acting in the capacity of owner, vendor or agent of the owner of the building, has building work carried out, must take out insurance before the start of the worksite,…
Persons admitted for psychiatric care without consent in the form of full hospitalisation, in application of Chapters II and III of Title I of this Book, may be taken in charge and transported to a he…
Statutory auditors are liable, both to the person or entity and to third parties, for the harmful consequences of faults and negligence committed by them in the performance of their duties. Their liab…
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…
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…
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