Article R4234-27
Decisions are taken by the panel, by a majority of votes, without the parties being present.
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Showing 5961–5970 of 56690 articles for “Art. L. 311-2”
Decisions are taken by the panel, by a majority of votes, without the parties being present.
The Chairman of the Disciplinary Board chairs the proceedings. He first gives the floor to the rapporteur to read his report. The chairman then gives the floor to the parties and, where appropriate, t…
The roll for each hearing is drawn up by the Chairman of the Disciplinary Board. The parties are summoned to the hearing. The notice to attend must be sent to the parties by any means that can be reli…
Cases are heard in open court. However, the Chairman may, on his own initiative or at the request of one of the parties, after having obtained the opinion of the rapporteur where appropriate, prohibit…
…t within the framework of the certification of accounts Introduction 01. In accordance with article L. 823-9, premier alinéa, du code de commerce, "les commissaires aux comptes certifiés, en justifian…
The professional practice standard relating to obtaining an understanding of and making use of the work of the internal audit, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACT…
…NEP-620. NEP-620 Intervention by an expert Introduction 01. Pursuant to the provisions of article L. 823-13 of the French Commercial Code and Article 7 of the profession's Code of Ethics, the statut…
…financial statements Introduction 01. When certifying the financial statements pursuant to article L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
…A PUBLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his dutie…
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