When practising in a company, each statutory auditor who is a partner, shareholder or member of the company’s management, executive, administrative or supervisory bodies takes part in the meeting of the regional company to which he personally belongs. .
The regional company meeting is chaired by the company chairman, assisted by the other members of the regional council office. It deliberates by a majority of the members present. In the event of a tie, the Chairman has the casting vote.
The General Meeting elects for four years two censors chosen from among the natural persons who are members of the company and who are responsible for subsequently reporting to the General Meeting on the financial management of the Regional Council during the financial years in which they have been in office. Members of the Regional Council may not be censors. The duties of censor are free of charge, but their…
The meeting hears the regional council’s moral and financial report for the past financial year and the censors’ report on the regional council’s financial management. It decides on these reports.
The meeting may only discuss matters placed on its agenda by the regional council. The latter is required to place on the agenda matters submitted to it for that purpose at least fifteen days before the date set for the meeting, either by at least one quarter of the members of the company entitled to vote, or by the public prosecutor at the court of appeal or one of the…
The rules of procedure of the National Company shall lay down the procedures for the national and regional elections. The date for counting the votes is set by the National Council between 15 and 30 September of the year in which the elected members’ term of office expires. Votes are cast electronically.
The Conseil national des commissaires aux comptes is based in Paris.
I.-The National Council is composed of sixty members appointed for a term of four years, including all the presidents of the regional companies and the elected statutory auditors. Half of the members are statutory auditors who perform one or more audit engagements for public interest entities and half are statutory auditors who do not perform audit engagements for public interest entities. Half of the members are statutory auditors who perform…
If a seat on the National Council becomes vacant before the normal date of renewal, it shall be filled within three months by the best-placed candidate on the same list at the end of the ballot, if necessary using candidates from the reserve mentioned in the second paragraph of II of article R. 821-37. The new member’s term of office expires on the same date as that of his predecessor….
In the event of absence or impediment, the members of the National Council elected within the two colleges are replaced by the first available candidate from the same list who is best placed at the end of the ballot. In the event of absence or impediment, the members of the National Council elected within the two colleges are replaced by the first available candidate from the same list who is…
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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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