The specific continuing training referred to in 2° of Article R. 822-22 is satisfied by participation in the training actions referred to in 1° of Article A. 822-28-3 within the framework of the general guidelines and areas defined by the Haut Conseil du Commissariat aux Comptes.
The standard of ethics “securing the interventions of the statutory auditor-application of the fundamental principles of behaviour”, approved by the Minister of Justice, is shown below: Ethical standard “securing the interventions of the statutory auditor-application of the fundamental principles of behaviour” Introduction 01. This standard applies to all registered statutory auditors acting in their capacity as statutory auditors, regardless of the engagement they carry out or the service they provide,…
The standard of ethics “securing the interventions of the statutory auditor-implementation of the risks and safeguards approach”, approved by the Minister of Justice, is set out below: Ethical standard “securing the work of the statutory auditor-implementation of the risk and safeguards approach” Introduction 01. This standard applies to all registered auditors acting in their capacity as auditors, regardless of the engagement or service they perform, whether they are companies or…
The insurance contracts referred to in Article R. 822-36 include guarantees that comply with or are at least equivalent to those defined by the clauses specified in Appendix 8-8 to this book. They specify in very conspicuous characters that in the event of opposition or difference between the terms of the contract and those of the aforementioned clauses the insured benefits from those of these provisions which are more favourable…
Each statutory auditor, whether practising as an individual or as part of a company, shall take out such a contract under the conditions set out in Article R. 822-36.
The contracts mentioned in article A. 822-29 do not include a cover limit of less than €76,224.51 per year and per claim for the same insured party. An excess may be stipulated in the contract, which shall in any event not exceed 10% of the amount of compensation due.
These same contracts include an annual tacit renewal clause.
Any dispute relating to the implementation of the guarantee is exclusively a matter for the courts to decide.
The Compagnie nationale des commissaires aux comptes draws up a list of sociétés de participations financières de profession libérale de commissaires aux comptes which mentions the following information: a) The company name, legal form and registration number of the company; b) The address of the registered office; c) The names and business addresses of the partners or shareholders, the members of the management, executive and, as the case may be,…
The revised professional practice standard relating to the engagement letter, approved by the Minister of Justice, is shown below: NEP 210. Engagement letter Introduction 1. Legal and regulatory provisions provide for the statutory audit engagement in certain persons or entities. In addition, interventions other than the statutory audit are expressly and exclusively required of the statutory auditor of the person or entity by legal or regulatory provisions or by provisions…
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is a Registered Trademark of
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75001, Paris France
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