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Article Annexe 8-3 of the French Commercial code

REGULATION SETTING THE CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL ADMINISTRATORS AND JUDICIAL AGENTS TO THE NATIONAL COUNCIL PROVIDED FOR IN ARTICLE L. 814-2 FROM THE CODE OF COMMERCE Reminder of applicable texts Article R. 814-5 du code de commerce The Conseil national des administrateurs judiciaires et des mandataires judiciaires is composed of sixteen members, eight members representing court-appointed administrators and eight members representing court-appointed agents. The members are elected by…

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Article Annexe 8-4 of the French Commercial code

REGULATION SETTING THE TERMS AND CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL DIRECTORS AND JUDICIAL AGENTS TO THE BOARD OF DIRECTORS OF THE GUARANTEE FUND ESTABLISHED IN ARTICLE L. 814-3 ELECTIONS OF MEMBERS OF THE BOARD OF DIRECTORS OF THE CAISSE DE GARANTIE Recap of texts Article 72 of decree no. 85-1389 of 27 December 1985 (amended by decree no. 2004-518 of 10 June 2004): The guarantee fund is managed by…

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Article Annexe 8-7 of the French Commercial code

PROGRAMME DU CERTIFICAT D’APTITUDE AUX FONCTIONS DE CommISIRE AUX Comptes In application of the provisions of article A. 822-6, the programme of tests for the certificat d’aptitude aux fonctions de commissaire aux comptes is set in accordance with this appendix. The syllabus for the tests for the certificate of aptitude for the duties of statutory auditor assumes that the syllabus for the tests for the preparatory certificate for the duties…

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Article Annexe 8-8 of the French Commercial code

MINIMUM CIVIL INSURANCE CONDITIONS PROFESSIONAL AUDITORS Article 1 The purpose of this contract is to cover the insured, subject to the limits and exclusions set out in Articles 2 and 3, against the pecuniary consequences of civil liability as defined in Article L. 822-17 and in the second paragraph of article L. 823-13 which he may incur. Article 2 The following are excluded from the cover provided for in Article…

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Article Annexe 8-9 of the French Commercial code

PROGRAMME OF THE CERTIFICATE PREPARATORY FOR THE DUTIES OF AUDITOR In application of the provisions of article A. 822-1-1, the syllabus for the tests for the preparatory certificate for the duties of statutory auditor is set in accordance with this appendix: ADMISSIBILITY First test Accounting I. – Introduction A. – History, definition and role of accounting: Diversity in time and space of accounting models. Accounting-economy relationships. Accounting-law relationships. Consolidated accounts….

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