The Regional Council is convened by the Chairman when necessary and at least once every six months. It must be convened by the Chairman at the request of at least half of the members of the Council. The meeting shall take place within fifteen days of receipt of the request by the Chairman.
The regional council acts within the framework of the deliberations of the regional company assembly in accordance with articles R. 821-28 to R. 821-33. .
The Regional Council is responsible for: 1° To implement, within its jurisdiction, the decisions and disseminate the messages adopted by the National Council and to pursue professional consultations at regional level; 2° To refer to the National Council any requests or suggestions concerning the profession; > 7° Examining claims by third parties against statutory auditors who are members of the regional company, in connection with the practice of the profession,…
The regional council shall send the National Council the information referred to in V of Article R. 823-10.
The president elected by the regional council bears the title of president of the regional company of statutory auditors. He represents the regional company in all acts of civil life and to take legal action. He shall ensure that the decisions of the regional board are implemented and that the decisions of the national board are complied with within the jurisdiction of the regional company and shall ensure that the…
The vice-presidents assist the president and replace him/her in the event of resignation, absence or impediment. In the absence of the Chairman or Vice-Chairmen, the duties of the Chairman are performed by the oldest member of the Regional Council.
Any member of a Board who ceases to fulfil the conditions required to be eligible shall automatically cease to be a member of that Board.
The files and documents drawn up by the statutory auditor pursuant to article R. 823-10 are kept for six years, even after termination of office. For the purposes of audits and investigations, they are kept at the disposal of the supervisory authorities, which may request from the statutory auditor any explanations and justifications they consider necessary concerning these documents and the transactions that must be mentioned therein.
Persons with an accounting or financial background, at least three years’ professional experience in the field of account certification and financial reporting and specific training in quality control in these areas may be appointed as auditors.
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of conflict of interest with the statutory auditor they are responsible for auditing. They may not audit a statutory auditor if, during the previous three years, they have been a partner, employee or collaborator of that statutory auditor.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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