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Showing 811–820 of 3405 articles for “Art. VIII”
I.-During the three years prior to their appointment, members of the High Council must not have carried out an audit engagement, held voting rights, been a member of the administrative or supervisory…
I.-Within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, the Haut Conseil du Commissariat aux Comptes shall collect the proceeds…
I.-The Haut Conseil du Commissariat aux Comptes is an independent public authority. The Haut Conseil carries out the following missions: 1° It registers the statutory auditors and third-country audito…
I.- Statutory auditors registered on the list referred to in I of Article L. 822-1 are subject to a contribution based on the total amount of fees they invoiced during the previous calendar year to th…
A Compagnie Nationale des Commissaires aux Comptes (National Association of Statutory Auditors) is hereby set up under the aegis of the Minister of Justice, as a public interest body with legal person…
The contribution mentioned in article L. 821-5 and the dues mentioned in article L. 821-6-1 are liquidated, authorised and recovered according to the procedures laid down for the revenues of the State…
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Where they concern statutory auditors carrying out assignments with public interest entities, audits of their professional activity shall be carried out by auditors of the Haut conseil du commissariat…
To carry out audits, the High Council's officers are empowered to: 1° Obtain from the statutory auditor any document or information, in any form whatsoever, relating to the statutory audit engagement…
I.-Without prejudice to the provisions of article L. 821-12-5 of this code and in I of article L. 631-1 of the Monetary and Financial Code, the staff of the High Council, as well as all natural or leg…
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