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Showing 101–110 of 13190 articles for “Art. professional status not enough”
The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d'Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The…
…State of the European Union, of a State party to the Agreement on the European Economic Area or of another foreign State where that State admits French nationals to carry out statutory audits ;2° Have…
…egistered on the list provided for in I of Article L. 822-1 or statutory auditors duly approved in another Member State of the European Union. Where a company of statutory auditors holds a stake in th…
…artered accountant and, on the other hand, ancillary commercial activities carried out by the multi-professional practice company under the conditions provided for in article 31-5 of law no. 90-1258 o…
…ic legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts, acts and information of which they may have knowledge by…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
…performing the duties of statutory auditor mentioned in the first paragraph of article L. 822-9 may not be appointed as officers, directors, members of the supervisory board or hold a management posit…
All statutory auditors must take an oath before their Court of Appeal to perform the duties of their profession with honour, probity and independence, and to respect and ensure respect for the law.
…uditors registered on the list referred to in I of Article L. 822-1 are required to undergo ongoing professional training to enable them to maintain and improve their knowledge. II. - Any person regis…
…st provided for in II of Article L. 822-1 auditors from third countries approved in a State that is not a member of the European Union or not party to the agreement on the European Economic Area who p…
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