Article R821-70
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
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Showing 831–840 of 3405 articles for “Art. VIII”
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the…
The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover:1° Certification assignments selected by the auditor. In particular, the audi…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The files and documents drawn up by the statutory auditor pursuant to article R. 823-10 are kept for six years, even after termination of office. For the purposes of audits and investigations, they ar…
The inspections provided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory audi…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
Where the decision concerns a statutory auditor approved in another Member State of the European Union, the High Council shall inform the competent authorities of that State.
In the event of provisional suspension, temporary prohibition or striking off, the president of the regional company shall immediately inform the persons with whom the statutory auditor was carrying o…
When the restricted panel imposes a financial penalty, the chairman of the High Council shall, after the decision has become final, forward to the Minister of Justice, the information relating to the…
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