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Article Annexe 8-7 of the French Commercial code

PROGRAMME DU CERTIFICAT D’APTITUDE AUX FONCTIONS DE CommISIRE AUX Comptes In application of the provisions of article A. 822-6, the programme of tests for the certificat d’aptitude aux fonctions de commissaire aux comptes is set in accordance with this appendix. The syllabus for the tests for the certificate of aptitude for the duties of statutory auditor assumes that the syllabus for the tests for the preparatory certificate for the duties…

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Article Annexe 8-8 of the French Commercial code

MINIMUM CIVIL INSURANCE CONDITIONS PROFESSIONAL AUDITORS Article 1 The purpose of this contract is to cover the insured, subject to the limits and exclusions set out in Articles 2 and 3, against the pecuniary consequences of civil liability as defined in Article L. 822-17 and in the second paragraph of article L. 823-13 which he may incur. Article 2 The following are excluded from the cover provided for in Article…

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Article Annexe 8-9 of the French Commercial code

PROGRAMME OF THE CERTIFICATE PREPARATORY FOR THE DUTIES OF AUDITOR In application of the provisions of article A. 822-1-1, the syllabus for the tests for the preparatory certificate for the duties of statutory auditor is set in accordance with this appendix: ADMISSIBILITY First test Accounting I. – Introduction A. – History, definition and role of accounting: Diversity in time and space of accounting models. Accounting-economy relationships. Accounting-law relationships. Consolidated accounts….

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