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Article R821-5 of the French Commercial code

When it rules in restricted formation, the High Council meets when convened by the chairman of this formation. The notice period is fifteen days. It may be reduced to eight days in an emergency. The agenda is set by the chairman of the select committee. The secretariat is provided by a member of staff of the High Council appointed for this purpose. The panel shall not validly deliberate unless at…

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Article R821-6 of the French Commercial code

I. – When, pursuant to Article L. 822-16, a request for an opinion on the code of ethics of the profession of statutory auditor is submitted to the Haut conseil du commissariat aux comptes, which shall issue its opinion within one month. II. – Any matter within its remit may be referred to the High Council by the Keeper of the Seals, Minister of Justice, the Minister for the Economy,…

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Article R821-7 of the French Commercial code

The High Council reports on the performance of its missions and its resources in an annual report drawn up pursuant to Article 21 of Law no. 2017-55 of 20 January 2017 on the general status of independent administrative authorities and independent public authorities. Where applicable, the observations of the Government Commissioner are appended to this report. The report is sent before 1 June to the Keeper of the Seals, Minister…

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Article R821-11 of the French Commercial code

Subject to the provisions of article L. 821-3-1, the departments of the High Council are headed, under the authority of the Chairman, by a Chief Executive Officer. The Director General is appointed by the President for a renewable term of three years from among magistrates of the Cour des Comptes, magistrates, administrators of the National Assembly or Senate or category A civil servants. The President may also appoint as Director…

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Article R821-12 of the French Commercial code

The Director General attends the deliberations of the High Council when it is not sitting in a restricted formation. The Director General attends the deliberations of the High Council when it is not sitting in a restricted formation.

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Article R821-14 of the French Commercial code

The general rapporteur is appointed by the chairman of the High Council from among the magistrates of the judiciary for a renewable term of three years. In addition to his remuneration fixed by contract with the High Council, he receives a fixed allowance for his duties, which is set by order of the Minister of Justice. The general rapporteur may, in the event of absence or impediment, delegate his duties…

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