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La norme d'exercice professionnel révisée relative à l'audit des comptes de groupe (y compris l'utilisation des travaux des auditeurs des composants) - aspects particuliers, adoptée par la Haute Autorité de l'audit le 9 octobre 2025, est homologuée.

\n
A modifié les dispositions suivantes :

- Code de commerce
Art. A821-64

Le présent arrêté sera publié au Journal officiel de la République française.

"}}]

Arrêté du 29 octobre 2025 portant homologation d'une norme d'exercice professionnel révisée relative à l'audit des comptes de groupe

Texte