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Showing 1251–1260 of 64357 articles for “Art. R 418-6 and R 418-7”
Any agreement by which one of the partners practising the profession of court-appointed administrator or that of court-appointed agent transfers, with a view to practising the profession within the co…
If the deed transferring capital securities or company shares is drawn up under private deed, as many originals shall be drawn up as are necessary to provide each party with a copy and to satisfy the…
Under no circumstances may a value representing a clientele corresponding to the activity of a judicial administrator or a judicial representative be taken into account in calculating the value of com…
The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shal…
Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been ca…
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The inspections provided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory audi…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
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