Traduction de «Auditor-chartered accountant » (Anglais → Français) :

At the outset I probably should have declared that in my past life I was an auditor and I still pay an annual subscription to the Irish Institute of Chartered Accountants, even though, as I have said to many people, I would not like to be too reliant on any set of accounts I would now prepare for anybody.

The two advisory boards have been active: the project oversight board, chaired by the Director General of DG Budget, and composed of representatives of nine services, including the IAS and of the European Court of Auditors and the accounting standards committee, chaired by the Deputy Director General of DG budget and accountant of the Commission, Mr Brian Gray, member of the Institute of Chartered Accountants of England and Wales, and includes as observers representatives of the IAS and the European Court of Auditors.

43. Finds particularly distressing the fact that sending files or complaints to OLAF has become the standard procedure to excuse the general "no-action-and-no-information" attitude; in this context, it is essential that clear channels of communication between OLAF and the institutions in which alleged wrongdoing takes place be established; the institutions concerned must take preventive action wherever necessary to protect the Community's financial interests unless a request has been made by OLAF or national judicial authorities for the European institutions to refrain from taking such action in order to avoid compromising ongoing investigations: is of the opinion that a review of the OLAF Regulation is therefore required; urges OLAF als ...[+++]o to arrange for close consultation with those who provide OLAF with evidence of irregularities or fraud; considers that, after an acknowledgement of receipt, such 'whistle-blowers' must be informed at fixed intervals of the progress of the investigation, and that at all events whistle-blowers must not be left in the dark as to the use being made of their information; urges that extra staff with accountancy expertise also be recruited to OLAF, in such a way as to attain a good mix of chartered accountants, forensic accountants and EDP auditors;

Two advisory boards have been set up: the project oversight board, chaired by the Director General of DG Budget, and composed of representatives of nine services, including the IAS and of the European Court of Auditors and the accounting standards committee, chaired by the Deputy Director General of DG budget and accountant of the Commission, Mr Brian Gray, member of the Institute of Chartered Accountants of England and Wales, and includes as observers representatives of the IAS and the European Court of Auditors.

(5) In this section, " suitable accounting" means a full and complete accounting, by means of an audit conducted by an independent auditor in accordance with generally accepted auditing standards of the Canadian Institute of Chartered Accountants or other accredited institute, of all moneys, including interest thereon, received, disbursed or held, or that should have been received, disbursed or held, for the use and benefit of the First Nation before it became a recognized First Nation.

(5) In this section, " suitable accounting" means a full and complete accounting, by means of an audit conducted by an independent auditor in accordance with generally accepted auditing standards of the Canadian Institute of Chartered Accountants or other accredited institute, of all moneys, including interest thereon, received, disbursed or held, or that should have been received, disbursed or held, for the use and benefit of the First Nation before it became a recognized First Nation.