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Showing 2531–2540 of 13560 articles for “Art. UK Commercial Agents Regs 1993”
To be registered on the list of statutory auditors, a natural person must meet the following conditions: 1° Be French, a national of a Member State of the European Union, of a State party to the Agree…
To be registered on the list of statutory auditors, a company must meet the following conditions: 1° The majority of the company's voting rights are held by statutory auditors or firms of statutory au…
…rofession or hold a paid job with a statutory auditor or a certified public accountant ;3° With any commercial activity, whether exercised directly or through an intermediary, with the exception of, o…
…ir duties. However, they are released from professional secrecy with regard to the president of the commercial court or the judicial court when they apply the provisions of Chapter IV of Title III of…
If the meeting or competent body fails to appoint an auditor, any member of the meeting or competent body may apply to the courts for the appointment of an auditor, the legal representative of the per…
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…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
The statutory auditors and, within sociétés de commissaires aux comptes, the persons performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointe…
In the collectivities covered by article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon and Wallis-et-Futuna, an observatory of p…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
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