The insurance obligation provided for in article R. 822-36 is applicable to sociétés de commissaires aux comptes, without prejudice to the obligation of partners or shareholders to take out insurance personally. The professional indemnity insurance required by the third paragraph of article 16 of law no. 66-879 of 29 November 1966 is contracted by the company.
Subject to articles R. 822-62 and R. 822-63, the provisions of Chapter IV relating to the discipline of statutory auditors are applicable to the company and to the shareholders or members. The company may be subject to disciplinary proceedings independently of those brought against the shareholders or members.
The Articles of Association may provide that any shareholder or partner sentenced to a disciplinary or criminal sanction of temporary disqualification for a period equal to or greater than three months, shall be obliged, by the unanimous decision of the other shareholders or partners, to withdraw from the company. In the case of a société civile professionnelle (non-trading professional partnership), its shares are then transferred under the conditions set out…
A shareholder or partner removed from the list ceases to practise as a statutory auditor from the date of notification of the decision to remove him/her from the list. In the case of a professional non-trading company (société civile professionnelle), its shares are transferred under the conditions set out in article R. 822-89. In the case of other sociétés de commissaires aux comptes, the shareholder or partner has a period…
Subject to the rules on the protection and representation of adults protected by law, the provisions of articles R. 822-63 and R. 822-89 are applicable to the transfer of the capital securities or shares of a partner who is under a legal ban or placed under guardianship.
The company terminates on expiry of the period for which it was formed. However, early dissolution may be decided by at least three quarters of the members together holding three quarters of the votes.
The company is dissolved ipso jure by the simultaneous death of all the partners or by the death of the last surviving partner if all of them have died successively, without, at the date of death of the last of them, the shares or capital securities of the others having been transferred to third parties.
The liquidation is governed by the Articles of Association, subject to the provisions of the Civil Code, and those of Book II and this paragraph of this Code.
Except in the event of the company being struck off, the liquidator may be chosen from among the partners. The duties of liquidator may not be entrusted to an auditor who has been the subject of a disciplinary measure.
Several liquidators may be appointed. The deed appointing the liquidator, in whatever form, shall be sent by the liquidator to the High Council. The judicial decision or the decision of the shareholders’ meeting appointing the liquidator shall set his remuneration.
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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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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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