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Article A823-27-1 of the French Commercial code

The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Minister of Justice, is shown below: . NEP-911. Mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the French Commercial Code . Scope of application 01. The purpose of this standard is…

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Article A823-28 of the French Commercial code

The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-2410 Limited review of interim financial statements in application of legal or regulatory provisions Introduction 01. The statutory auditor of an entity may be required by law or regulation to carry out a limited review of interim financial statements, which…

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Article A823-29 of the French Commercial code

The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the information relating to the corporate governance report sent to the members of the body called upon to approve the accounts, approved by the Minister of Justice, is shown below: NEP-9510. Statutory auditor’s due diligence relating to the management report, other documents on…

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Article A823-37 of the French Commercial code

The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice, is shown below: . NEP 9605. OBLIGATIONS OF THE ACCOUNT AUDITOR WITH REGARD TO THE FIGHT AGAINST MONEY LAUNDERING AND THE FINANCING OF TERRORISM Introduction Introduction 1 Pursuant to Article L. 561-2 12° bis of the Monetary and Financial Code, statutory…

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Article Annexe 8-1 of the French Commercial code

REGULATION SETTING THE TERMS AND CONDITIONS APPLICABLE TO THE ELECTIONS OF JUDICIAL ADMINISTRATORS TO THE NATIONAL COMMISSION FOR THE REGISTRATION AND DISCIPLINE OF JUDICIAL ADMINISTRATORS AND JUDICIAL OFFICERS TO THE NATIONAL COMMISSION FOR THE REGISTRATION AND DISCIPLINE OF JUDICIAL OFFICERS The organisation of the elections is entrusted to the National Council of Judicial Administrators and Judicial Officers. NATIONALE D’INSCRIPTION ET DE DISCIPLINE DES MANDATAIRES JUDICIAIRES The organisation of the elections…

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Article Annexe 8-1-1 of the French Commercial code

I. – List of acts performed by the trainee pursuant to article A. 811-25 : – mission of assistance to the debtor in safeguard or receivership proceedings; – mission of supervision of the debtor in safeguard proceedings; – mission of administration in receivership proceedings; – mission of judicial administrator during the provisional maintenance of the business in judicial liquidation proceedings ; – action to extend proceedings; – acts unrelated to…

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Article Annexe 8-2 of the French Commercial code

PROFESSIONAL RULES PROVIDED FOR BY ARTICLE 54-1-II OF THE DECREE OF 27 DECEMBER 1985 AMENDED Summary Preamble. Title I.. – Definitions. 1. 1. Judicial administrator. 1. 2. Of the mandataire judiciaire à la liquidation des entreprises. Titre II. – Ethical principles. 2. 1. Fundamental principles. 2. 2. Obligations imposed on professionals by virtue of their public service mission. 2. 2. 1. Incompatibilities. 2. 2. 2. Independence. 2. 3. Relations with…

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Article Annexe I of the French Commercial code

SPECIAL ACCOUNTING RULES FOR JUDICIAL ADMINISTRATORS AND JUDICIAL MANAGERS FOR THE LIQUIDATION OF COMPANIES I. – Definition of accounting books Under the terms of the articles 59 and 60 du décret n° 85-1389 du 27 décembre 1985, la comptabilité spéciale des administrateurs judiciaires et des mandataires judiciaires à la liquidation des entreprises comprend les éléments suivants: – a centralising register of mandates received; – a journal book; – auxiliary journals;…

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Article Annexe II of the French Commercial code

NATIONAL COUNCIL APPROVAL 1. The following are approved, for the keeping of the special accounts of court-appointed administrators and court-appointed agents for the liquidation of companies, automated processing software that enables the professional users to comply with all the legal obligations to which they are subject in terms of special accounts and that complies with the provisions of the loi n° 78-17 du 6 janvier 1978, relative à l’informatique, aux…

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