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Showing 641–650 of 3405 articles for “Art. VIII”
Adoption is granted at the request of the adopter or adopters by the judicial court, which verifies within a period of six months from the date of referral to the court whether the conditions of the l…
Services other than the certification of accounts that are not mentioned in II of Article L. 822-11 and in I of article L. 822-11-1 may be provided by the statutory auditor or the members of the netwo…
I.-The statutory auditor of a public interest entity shall implement the measures mentioned in paragraph 5 of Article 5 of Regulation (EU) No 537/2014 of 16 April 2014, when a member of the network to…
Statutory auditors are liable, both to the person or entity and to third parties, for the harmful consequences of faults and negligence committed by them in the performance of their duties. Their liab…
As an exception to the provisions of Article L. 822-1-1, natural persons meeting the conditions of competence and professional experience may be exempted from all or part of the professional training…
As an exception to the provisions of Article L. 822-1-3, a statutory audit firm duly approved in a Member State of the European Union may be registered on the list mentioned in I of Article L. 822-1.…
Persons who have been directors or employees of a person or entity may not be appointed as statutory auditors of that person or entity less than five years after they cease to hold office. During the…
I.-Statutory auditors are prohibited from accepting an engagement to certify the accounts of a public interest entity if, during the financial year preceding that for which the accounts are to be cert…
I.-The statutory auditor may not take, receive or retain, directly or indirectly, an interest in the person or entity whose accounts he is responsible for certifying, or in a person who controls it or…
I.-The statutory auditor, a natural person, and, in companies of statutory auditors, the persons mentioned in the first paragraph of Article L. 822-9 may not certify the accounts of public interest en…
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