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Article R821-71 of the French Commercial code

November 4, 2023

The inspections referred to in Article L. 821-9 are carried out on the basis of a risk analysis. In particular, they cover: 1° Certification assignments selected by the auditor. In particular, the auditor shall verify compliance with the rules of independence, compliance with the standards referred to in I of Article L. 821-13, the adequacy of the resources allocated to carrying out the assignments and the fees received by the…

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Article R821-72 of the French Commercial code

November 4, 2023

The inspections provided for in article L. 821-9 are carried out on the basis of documents or on site. Without prejudice to the provisions of article L. 821-12, the auditors may ask the statutory auditor to provide them with any documents or records and may inspect them on site or off-site, regardless of the medium used. They may also request explanations on the files and documents drawn up pursuant to…

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Article R821-73 of the French Commercial code

November 4, 2023

The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within one month. The auditor then draws up a final report setting out the main conclusions of the audit and the statutory auditor’s observations. Where applicable, the recommendations made by the High Council shall be notified to the statutory auditor by…

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Article R821-74 of the French Commercial code

November 4, 2023

The President of the Compagnie Nationale des Commissaires aux Comptes or, where controls are implemented by the High Council pursuant to Article L. 821-9, the Director General of the High Council shall keep copies of the documents for a period of six years under conditions that ensure their confidentiality is maintained. At the end of this period, they shall be destroyed.

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Article R821-75 of the French Commercial code

November 4, 2023

The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes. This period is reduced to three years for statutory auditors carrying out audit certification assignments for public interest entities referred to in i of Article 26(2) of Regulation (EU) No 537/2014 of 16 April 2014. Where the…

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Article R821-76 of the French Commercial code

November 4, 2023

Where the audit concerns the certification of consolidated accounts, the statutory auditor shall make available to the auditors the relevant documentation that he keeps on the audits that have been carried out on the accounts of the persons or entities included in the scope of consolidation by statutory auditors or auditors registered in other States. Where a professional, registered in a State with which no cooperation agreement has been concluded…

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Article D821-77 of the French Commercial code

November 4, 2023

The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the third paragraph of Article L. 821-14 is set at one month from receipt of the draft standard by the compagnie nationale des commissaires aux comptes. On expiry of this period, the opinion is deemed…

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Article R822-1 of the French Commercial code

November 4, 2023

Auditors registered on the list mentioned in I of article L. 822-1 are attached to the regional company within whose jurisdiction is located: 1° For natural persons, their domicile or the establishment in which they carry on their business; 2° For companies, their registered office or, where this is located abroad, the first establishment opened on national territory. Auditors registered on the list mentioned in I of Article L. 822-1…

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Article R822-2 of the French Commercial code

November 4, 2023

Persons who hold a national master’s degree or a qualification or diploma conferring the grade of master issued in France or a diploma obtained in a foreign country and judged to be of a level comparable to that of the auditor may sit for the certificate of aptitude for the duties of auditor, subject to the issue of the certificate of completion of the training period referred to in the…

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Article R822-3 of the French Commercial code

November 4, 2023

The professional training period provided for in 5° of Article L. 822-1-1 is for a period of three years. It is open to persons who meet the conditions for taking the certificate of aptitude for the duties of statutory auditor pursuant to article R. 822-2. (1) It is carried out at the premises of a natural person or a company registered on the list provided for in article L. 822-1…

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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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Linkedin

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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