The person being prosecuted is summoned to appear before the panel no less than one month before the date of the meeting. The president of the regional compagnie des commissaires aux comptes to which the person being prosecuted reports is notified of the meeting and of his right to ask to be heard. The summons mentions the composition of the panel. It shall inform the person being prosecuted of the…
If a member of the select committee considers that, as a matter of conscience, he or she should abstain, he or she shall inform the chairman of the committee that he or she will not be sitting. .
I.-A request for the recusal of a member of the restricted panel must be made by the Principal Rapporteur, by the accused person or by his counsel within eight clear days of receipt of the summons referred to in Article R. 824-16. It must state the reasons for the challenge and, where appropriate, be accompanied by supporting documents, failing which it will be inadmissible. II.-The chairman of the restricted formation…
The decision sets out the legal and factual considerations on which it is based. It indicates the time limit for appealing to the Conseil d’Etat. Where applicable, it mentions which of the costs of the procedure are to be borne by the person against whom the sanction has been pronounced. It is signed by the Chairman and mentions the names of the persons who ruled on the case. When it…
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.
The decision shall be published on the High Council’s website for a period of not less than five years. It may be made public under the conditions set out in article L. 824-13.
The full jurisdiction appeal to the Conseil d’Etat is lodged under the conditions laid down by the Code of Administrative Justice. The chairman of the High Council or the person sanctioned may lodge a cross-appeal within two months of being notified of the initial appeal.
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 recovery of the financial penalty. The Minister for Justice issues the collection order. In the event of a stay of execution under the conditions provided for in articles L. 824-2 and L. 824-3, the limitation period for issuing…
Temporary prohibition and striking off entail, for the duration of the sanction in the first case, definitively in the second case, prohibition from practising the profession of statutory auditor. The person so sanctioned may not claim to be an auditor.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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