The contracts mentioned in article A. 822-29 do not include a cover limit of less than €76,224.51 per year and per claim for the same insured party. An excess may be stipulated in the contract, which shall in any event not exceed 10% of the amount of compensation due.
These same contracts include an annual tacit renewal clause.
Any dispute relating to the implementation of the guarantee is exclusively a matter for the courts to decide.
The Compagnie nationale des commissaires aux comptes draws up a list of sociétés de participations financières de profession libérale de commissaires aux comptes which mentions the following information: a) The company name, legal form and registration number of the company; b) The address of the registered office; c) The names and business addresses of the partners or shareholders, the members of the management, executive and, as the case may be,…
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 provisions provide for the statutory audit engagement in certain persons or entities. In addition, interventions other than the statutory audit are expressly and exclusively required of the statutory auditor of the person or entity by legal or regulatory provisions or by provisions…
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-200. Principles applicable to the audit of accounts carried out within the framework of the certification of accounts Introduction 01. In accordance with article L. 823-9, premier alinéa, du code de commerce, “les commissaires aux comptes certifiés, en justifiant de leurs appréciations, que les…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Specific principles applicable to the audit of consolidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, that the consolidated financial statements give a true…
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-100. The audit of accounts carried out by several statutory auditors Introduction 01. Where the audit of the accounts carried out for the purpose of certifying the accounts of an entity is performed by more than one statutory auditor, the statutory auditors constitute the…
The professional practice standard relating to the documentation of the audit of accounts, approved by the Minister of Justice, is shown below: . NEP-230. Documentation of the audit of accounts Introduction 01. The statutory auditor shall establish for each entity it audits a file containing the documentation of the audit of the accounts. This obligation arises from the provisions of article R. 823-10 of the French Commercial Code. 02. The…
The professional practice standard relating to communications with the bodies mentioned in article L. 823-16 of the French Commercial Code, approved by the Minister of Justice, is shown below: NEP – 260. COMMUNICATIONS WITH THE BODIES MENTIONED IN ARTICLE L. 823-16 OF THE COMMERCIAL CODE >. Introduction 1. During the audit of the accounts carried out as part of the certification of the accounts, the statutory auditor shall communicate, in…
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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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