Article A822-28-7
Publications eligible under 4° of Article A. 822-28-3 are taken into account in the year of their legal deposit. For essays, books and publications of articles, the following two cumulative criteria a…
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Showing 701–710 of 3405 articles for “Art. VIII”
Publications eligible under 4° of Article A. 822-28-3 are taken into account in the year of their legal deposit. For essays, books and publications of articles, the following two cumulative criteria a…
I.-Participation in the specialised commissions and working groups of the Compagnie Nationale des Commissaires aux Comptes, the Autorité des Normes Comptables and any similar body operating within a E…
The continuing professional training provided for in Article L. 822-4 ensures that the knowledge and skills required for the certification of accounts and the performance of assignments carried out by…
Symposiums or conferences eligible under 2° of article A. 822-28-3 have a continuous duration of at least one and a half hours and are organised for at least twenty participants. Each colloquium or co…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
The continuing professional development obligation is met: 1° By participation in training seminars, supervised self-study programmes or distance learning courses or courses; 2° By attendance at collo…
The duration of continuing vocational training is one hundred and twenty hours over three consecutive years. At least twenty hours shall be completed in any one year.
The actions eligible under 3° of article A. 822-28-3 concern the training actions mentioned in 1° and 2° of article A. 822-28-3, as well as training provided within universities and public establishme…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
Commissionaires aux comptes shall declare annually, by 31 March at the latest, to the Haut Conseil du Commissariat aux Comptes or its delegate, the conditions under which they have fulfilled their con…
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