Traduction de «legal profession » (Français → Anglais) :

The lack of a harmonised approach to statutory auditing in the Community was the reason why the Commission proposed, in its 1998 Communication on the statutory audit in the European Union: the way forward , the creation of a Committee on Auditing which could develop further action in close cooperation with the accounting profession and Member States.

A range of work is being undertaken, such as the Polish competition authority’s study ( [http ...]

The Green Paper addresses the following issues which are not covered adequately by the 8th Directive or other EU rules: * the role of the statutory auditor in determining inter alia the accuracy of financial statements, company solvency, the existence of fraud, respect by the company of legal obligations and responsibilities to the environment and society * the contents of the audit report * the independence of the auditor * rules on the appointment and dismissal of the auditor * the level of the audit fee * the auditing of small companies and groups of companies * whether the liability of the statutory auditor should be limited * application to the ...[+++] auditing profession of Community rules on freedom of establishment and freedom to provide services.

Basically, these initiatives consist in: modernising the Eighth Company Law Directive; strengthening the regulatory framework in the European Union; reinforcing at Community level public oversight of the audit profession; imposing the use of International Standards on Auditing (ISAs) for statutory audits in the European Union as of 2005; improving the systems of disciplinary sanctions; establishing the transparency of audit firms and networks of such firms; as regards corporate governance, reinforcing audit committees and internal control; strength ...[+++]ening auditor independence and introducing a code of ethics; facilitating the establishment of audit firms and examining auditor liability.

In British Columbia, for example, the Business Corporations Act, the Financial Institutions Act, the International Financial Business Act, the Legal Profession Act, the Real Estate Act, the School Act and the Society Act establish that any member of CGA-BC or the Institute of Chartered Accountants of British Columbia who has been granted an accounting licence may perform audits of public companies under those legislations.

I understand that one of the determining basic factors for remuneration is the salary of the members of the legal profession - you can not be appointed judge if you are not first and foremost a member of the legal profession.