Traduction de «Dirigente di una società di revisione » (Italien → Anglais) :

The Commission views transparency as a natural requirement for audit firms which fundamentally operate to ensure the transparent financial reporting by companies.

1. Notes that the Court of Auditors' annual accounts are audited by an independent external auditor – PricewaterhouseCoopers SARL – in order to apply the same principles of transparency and accountability that it applies to its auditees; takes note of the auditor’s opinion that ‘the financial statement gives a true and fair view of the financial position of the Court and of its financial performance and its cash flows for the year .ended’; requests that it be given access to the assurance report concerning the regularity of the use of the Court of Auditors' resources and the validity of the control procedures in place in 2012; calls f ...[+++]or scrutiny to be brought to bear on the Court of Auditors as regards the legality and regularity of the transactions underlying its accounts;

33. Agrees with the Commission proposal to set up a public electronic register of statutory audit firms – which have been approved by designated public authorities within the Member States – clearly and transparently listing the legal form, make-up and independence of the statutory audit groups; emphasises the importance of creating a system of recognition based on a high level of competence, training and professional ethics in statutory audit firms and the need to make information on the relations between the audit firm and the audi ...[+++]ted firm public, accessible and transparent, including information on fees charged and payments made;

29. Agrees with the Commission proposal to set up a public electronic register of statutory audit firms – which have been approved by designated public authorities within the Member States – clearly and transparently listing the legal form, make-up and independence of the statutory audit groups; emphasises the importance of creating a system of recognition based on a high level of competence, training and professional ethics in statutory audit firms and the need to make information on the relations between the audit firm and the audi ...[+++]ted firm public, accessible and transparent, including information on fees charged and payments made;

In particular, it requires disclosure of audit and non-audit fees, mandatory rotation of partners in audit firms (every 7 years) and a two-year cooling-off period for partners before working for audit clients.

In particular, it requires disclosure of audit and non-audit fees, mandatory rotation of partners in audit firms (every 7 years) and a two-year cooling-off period for partners before working for audit clients.