Article 15 The listed company shall retain such securities service organs as independent financial consultants, law firms and accounting firms with qualification for securities business to give opinions regarding the material assets reorganization.

Independent Audit Advisory Committee

(5) information about the employment and dismissal of accounting firms and

(1) to uncover the properties, verify the debts and entrust an accounting firm to audit

(12) Where a securities firm does not report to the securities regulatory agency under the State Council for file about its hiring and dismissal of an accounting firm, or does not explain reasons for its dismissal of an accounting firm.

The logo chosen, submitted by the independent designer, is shown here.

XX Accounting Firm has issued an auditing report with clean opinions for this Company.

In case any accounting firm has been dismissed, the Company shall specify corresponding reasons.

See the part of Other Important Issues in this Report for detailed explanation.

The opinions given by the independent financial consultants and law firms shall be reported and publicly announced together with the execution report.

Cooperatives are audited by the Independent Audit Service for the Cooperative Societies.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

B. Independent Bar Association

In that report, the Secretary General proposed that the General Assembly may wish, inter alia, to approve the establishment of an ethics office, the conduct of an independent external evaluation of governance, oversight and auditing in the United Nations system and the establishment of an independent audit advisory committee and its mandate, composition, selection process and qualifications of experts, as set out in his report.

(c) The Law on Advocates (15 May 1989, which came into force in January 1990), the main objective of which is to allow lawyers to practise independently (and no longer as public officials) in cooperative practices.

In case it is otherwise stipulated by the state, such provisions shall prevail.

The profit forecast report shall be examined by accounting firms with qualification for securities business.

Article 22 The Company shall disclose related information about the accounting firm hired to undertake the auditing work.

Article 73 The Company shall make disclosure of information about the accounting firm hired to undertake the auditing work.

Article 51 Where, for the financial statement of the Company, the accounting firm issues an auditing report with explanatory statements, reserved opinions, inexpressible opinions or negative opinions, the Company shall give detailed explanations on related issues and make disclosure of the dissents, if any, of independent directors or the board of supervisors.

Article 74 Where a securities firm hires or dismisses an accounting firm, it shall report to the securities regulatory agency under the State Council for file within 3 workdays upon the making of the decision where it dismisses an accounting firm, it shall explain reasons.

It is therefore proposed that the formal title be the Independent Audit Advisory Committee.

Article 5 The financial statement included in the annual report of the Company must be audited by an accounting firm qualified for operating the related securities and futures business.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

The Secretary General is proposing a provisional estimate of 1,172,500 for an independent oversight advisory committee (also referred to as the independent audit advisory committee to the United Nations (see A 60 568)).

In case the Company changes accounting firm during the report period, it shall give the following important notes

The accounting firm shall keep secret of the information it knows, except as otherwise stipulated by laws and administrative regulations.

The 20 attorneys are organized into four clusters which provide legal support and assistance for the legal issues dealt with by the Division (a) peacekeeping support matters (b) substantial contracts procurement matters (c) administration and management matters and (d) support for matters concerning the separately funded institutions (e.g., UNDP, UNICEF and UNFPA).

the independence of lawyers 130

The Company shall present the annual report to the appointed accounting firm before filing the annual report with the CSRC.

Take note also of the certification provided by the panel of independent actuaries that the plan will be personnel cost neutral and that the proposed pension plan will be viable according to the terms of reference specified in the annex to the decision of 24 April 1998,

The Institute felt that such a separate body would affect the independence of the profession in the state.

1992 Barrister, own law office in Warsaw.

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

(3) determining the hiring or firing of intermediary organs such as accounting firms or property assessment institutions and so on

Such payments shall be detailed into auditing fee, taxation consulting fee, management consulting fee and system consulting fee, etc.

B. Independence of judges and lawyers

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

(c) The establishment of an Independent Audit Advisory Committee and its mandate, composition, selection process and qualification of experts, as proposed above.

(l) The independence of the Nigerian Bar Association must be restored.

The annual report of the securities firm shall include the internal control review report issued by the accounting firm.

It should be noted that the proposed Independent Audit Advisory Committee is separate and distinct from the internal mechanism established by the Secretary General to assist him in ensuring compliance, within the Secretariat, with recommendations arising from audits and investigations.

The Committee notes from that report that the independent audit advisory committee would serve in an expert advisory capacity to the General Assembly.