Arrêté du 17 novembre 2017 relatif à l'agrément de réviseur coopératif aux personnes physiques
Jurisdiction | France |
Enactment Date | 17 novembre 2017 |
Date de publication | 21 novembre 2017 |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2017/11/17/TRES1724420A/jo/texte |
Publication au Gazette officiel | JORF n°0271 du 21 novembre 2017 |
Court | Ministère de la transition écologique et solidaire |
Record Number | JORFTEXT000036062716 |
Le ministre d'Etat, ministre de la transition écologique et solidaire, et la ministre des solidarités et de la santé,
Vu la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération ;
Vu le décret n° 2015-562 du 20 mai 2015 relatif au Conseil supérieur de la coopération ;
Vu le décret n° 2015-706 du 22 juin 2015 relatif aux conditions d'agrément des réviseurs coopératifs et aux conditions et modalités d'exercice de leurs fonctions ;
Vu les principes et normes de la révision coopérative discutés et adoptés par le Conseil supérieur de la coopération dans ses délibérations des 18 février 2016 et 3 octobre 2016 ;
Vu l'avis du bureau du conseil supérieur de la coopération,
Arrêtent :
Il est délivré aux personnes physiques suivantes un agrément pour effectuer les opérations de révision coopérative selon les modalités prévues aux articles 25-1 à 25-4 de la loi n° 47-1775 du 10 septembre 1947 susvisée :
1° M. Pascal REBILLARD.
Cet agrément lui permet d'effectuer les missions de révision pour les sociétés coopératives bancaires ;
2° M. Jean-Michel LATY.
Cet agrément lui permet d'effectuer les missions de révision pour les sociétés...
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