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Showing 671–680 of 3405 articles for “Art. VIII”
Natural persons who are members of the company and practise the profession on an individual basis must act under their family name, to the exclusion of any pseudonym or impersonal title.
Any member of a regional council or of the national council who, without a valid reason, refuses or abstains from fulfilling the obligations or carrying out the work required by the normal operation o…
The statutory auditor omitted from the list pursuant to articles R. 822-25, R. 822-26 and R. 822-28 may apply for re-registration in accordance with the procedure set out in Section 1 of Chapter II of…
Any statutory auditor registered on the list mentioned in I of Article L. 822-1 must be covered by insurance guaranteeing the liability provided for in Article L. 822-17, within the limits and conditi…
Statutory auditors who have not carried out an audit certification engagement for three consecutive years and who have not complied during that period with the obligation provided for in I of Article…
Any registered statutory auditor may request to be temporarily omitted from the list mentioned in I of article L. 822-1. The request, sent to the regional council by registered letter with acknowledge…
The specific continuing education provided for in Article L. 822-4 is forty hours. It must be completed, in continuous or discontinuous sessions, in the eighteen months preceding acceptance of an audi…
The work of the statutory auditor relating to the certification of the accounts of a public interest entity shall be subject to an independent review prior to the signing of the reports provided for i…
I.-When a statutory auditor registered on the list mentioned in I of Article L. 822-1 has not declared the information mentioned in Article R. 821-14-7 or paid the contributions due under Article L. 8…
A professional practice standard may simplify the requirements provided for in Article R. 822-33 for the certification of the accounts of small undertakings, within the meaning of Article 3(2) of Dire…
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