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Showing 1911–1920 of 3405 articles for “Art. VIII”
The statutory audit work of the statutory auditor(s) is subject to an annual engagement plan and work programme, drawn up in writing, which take into account the legal form of the audited person or en…
For engagements other than the certification of accounts and for services, an engagement letter must be drawn up by the parties prior to the performance of the engagement or service. In particular, it…
The secretariat of the restricted formation summonses the parties to appear before it at least fifteen days before the hearing, by registered letter with acknowledgement of receipt. Where appropriate,…
I.-The statutory auditor keeps an up-to-date list of the persons and entities with whom he performs assignments or services. Companies of statutory auditors keep this list for each statutory auditor c…
The provisions of article R. 823-12 shall not apply to the remuneration of each activity or assignment provided for in the second paragraph of article L. 823-9.
The statutory auditor appointed to a public interest entity or finance company for a statutory audit engagement shall publish on its website a transparency report, relating in particular to its own st…
The supplementary report drawn up pursuant to III of article L. 823-16 is submitted to the specialised committee mentioned in article L. 823-19 or to the body performing the functions of this committe…
When, during the early warning procedure, the statutory auditor's assessment of the satisfactory nature of the management's response or of the decisions taken by them makes special diligence necessary…
The statutory auditor who, pursuant to III of article L. 823-18, applying to be authorised to exceed the ceiling on fees provided for in II of the same article shall send the bureau of the High Counci…
The provisions of article D. 5212-16.
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