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Showing 1901–1910 of 3405 articles for “Art. VIII”
The National Council and the Bureau shall keep a register of their proceedings. The minutes of each meeting shall be signed by the Chairman and the Secretary.
For statutory audit engagements, the amount of the hourly fee is set by mutual agreement between the statutory auditor(s) and the audited person or entity, prior to the performance of the engagement.…
The statutory auditors shall be convened to any shareholders' or members' meeting or to any meetings of the competent body at the latest when the shareholders, members or members of that body are conv…
The estimated diligence required to carry out the programme of work must involve for a financial year, depending on the amount of the balance sheet of the person or entity, plus the amount of operatin…
If the number of working hours normally required to carry out the work programme of the statutory auditor(s) appears to be excessive or insufficient, the president of the regional company shall be ask…
The provisions of articles R. 823-12 and R. 823-13 are not applicable to: 1° Persons and entities whose balance sheet total plus operating income and financial income, excluding tax, exceeds €122,000,…
For audit certification engagements, in the event of disagreement between the statutory auditor(s) and the management of the audited person or entity on the amount of remuneration, the president of th…
The decision handed down by the High Council's restricted panel on fees may be appealed to the Court of Cassation on the initiative of the interested parties, under the conditions set out in Articles…
The statutory auditor of a public interest entity shall, at the request of the specialised committee mentioned in article L. 823-19 or the body performing the functions of this committee, the findings…
If several statutory auditors are in office, they may carry out their investigations, verifications and audits separately, but they shall draw up a joint report. In the event of disagreement between t…
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