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Showing 881–890 of 3405 articles for “Art. VIII”
The following may also be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2 persons who have succ…
Persons who hold a national master's degree or a qualification or diploma conferring the grade of master issued in France or a diploma obtained in a foreign country and judged to be of a level compara…
The following may be entered on the list of statutory auditors referred to in I of Article L. 822-1, pursuant to the provisions of the second paragraph of article L. 822-1-2, persons already approved…
In application of the first paragraph of article L. 822-1-2, natural persons who, for a period of at least fifteen years, have been engaged in a public or private activity that has enabled them to acq…
The professional training period provided for in 5° of Article L. 822-1-1 is for a period of three years. It is open to persons who meet the conditions for taking the certificate of aptitude for the d…
Decisions on registration may be appealed to the administrative courts.
Auditors registered on the list mentioned in I of article L. 822-1 are attached to the regional company within whose jurisdiction is located:1° For natural persons, their domicile or the establishment…
The revised professional practice standard relating to the engagement letter, approved by the Minister of Justice, is shown below: NEP 210. Engagement letter Introduction 1. Legal and regulatory provi…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
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