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Showing 2511–2520 of 13560 articles for “Art. UK Commercial Agents Regs 1993”
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…
…tioned in 1°, when they oppose in any way whatsoever the performance of the duties entrusted to the agents of the Haut conseil du commissariat aux comptes with regard to audits and investigations by t…
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Sanctions are determined taking into account: 1° The seriousness and duration of the misconduct or breach complained of; 2° The quality and degree of involvement of the person concerned; 3° The situat…
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.
Subject to reciprocity, the third-country auditors mentioned in I of Article L. 822-1-5 may be exempted from the requirement to be registered on the list mentioned in II of Article L. 822-1 by decisio…
Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in…
In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders…
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