All expenditure must be liquidated and authorised during the financial year to which it relates. Expenditure orders shall be supported by the necessary supporting documents. The accounting officer may pay certain categories of expenditure without prior authorisation under the conditions laid down in the accounting and financial regulations.
The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of loss, destruction or theft of the supporting documents provided to the accounting officer, the Minister responsible for the budget may authorise the latter to provide for their replacement. The supporting documents are kept in the accounting officer’s…
Revenue and expenditure accounts may be set up at the High Council by a decision of its Chairman with the approval of the accounting officer under the conditions laid down in the decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies and by the accounting and financial regulations.
The High Council’s available funds shall be deposited with the Treasury under the conditions defined in Articles 46, 47 and 197 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management.
The accounting officer’s management is supervised by the Ile-de-France regional director of public finance.
The High Council is subject to the provisions of ordonnance no. 2015-899 of 23 July 2015 relating to public contracts.
When, in the context of cooperation with the authorities of other Member States of the European Union exercising powers similar to its own or with the European authorities mentioned in 9° of I of Article L. 821-1, a request for information, documents or assistance is made to the High Council by one of these authorities, its chairman shall without delay take the necessary measures to collect the information and documents…
The chairman of the High Council or the general rapporteur shall refuse to comply with a request for information, documents or assistance referred to in Article R. 821-16 when: a) Persons employed or having been employed by the requesting authority are not subject to professional secrecy; b) The request is motivated by purposes unrelated to the performance of the missions of the requesting authority, to the supervision and control of…
Information and documents received by the High Council in the context of cooperation with the competent authorities of other Member States of the European Union exercising competences similar to its own may only be used for the purposes of carrying out its missions or in the context of procedures relating to the practice of statutory auditing. .
I. – When the High Council concludes that acts contrary to the statute governing statutory auditors or to the rules governing the practice of statutory auditing have been committed on the territory of another Member State of the European Union, its Chairman shall inform the competent authority of that State, specifying the reasons that led him to this conclusion and the factual elements that gave rise to it. Where the…
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is a Registered Trademark of
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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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