Betekenis van:
chartered accountant

Voorbeeldzinnen

1. These reports were to be provided by an independent chartered accountant.
2. The company also claimed that Article 26(1) of the basic Regulation does not empower the Commission to examine the records of the independent chartered accountant.
3. The cooperating exporter challenged the findings above, in particular with respect to the conclusions as concerns the chartered accountant as detailed in recital 31.
4. In the latter case, the registers were only verified by an external chartered accountant as required by the relevant Indian legislation mentioned under recital 22.
5. Nevertheless, there were no records kept either by the company or by the chartered accountant on how this certification process took place.
6. According to the company, the certificate has to be accepted unless there are grounds to believe that the chartered accountant has made a false certification.
7. providing reports to be received by the Commission to sufficiently demonstrate that any risk of spillover of aid to other yards is being eliminated (spillover reports). These reports were to be provided by an independent chartered accountant.
8. To this end the EXIM policy has introduced the chartered accountant as an actor in the implementation of the system and the Commission had to examine whether the aforesaid verification system was effectively applied.
9. In this respect it is recalled that the verification process performed by the chartered accountant and the issuing of the relevant certificate form part of the verification system introduced by the GOI in its EXIM policy.
10. This register has to be verified by an external chartered accountant/cost and works accountant who issues a certificate stating that the prescribed registers and relevant records have been examined and the information furnished under Appendix 23 is true and correct in all respects.
11. In particular, the registers were verified by external chartered accountants as required by the relevant Indian legislation mentioned under recital 25 but there were no records kept either by the company or by the chartered accountant on how this certification process took place.
12. As to the claim that the cooperating exporting producer has no outstanding financing under the EFS it is noted that this claim has been substantiated with a set of evidence provided by the relevant banks and complemented by the company’s chartered accountant.
13. Under such circumstances and considering that no prior request to meet the chartered accountant had been made before the verification visit, the fact that the audited company was not in the possession of such supporting documents at the time of the visit should not be held against it.
14. In this respect it is recalled that the verification process performed by the chartered accountant and the issuing of the relevant certificate form part of the verification system introduced by the GOI in its EXIM policy, as described under recital 22.
15. As regards the monitoring obligations, it is noted that in accordance with Article 10a(2)(d) of Directive 90/684/EEC, Germany was to provide evidence to the Commission, in the form of annual reports by an independent chartered accountant, that aid payments are strictly limited to the activities of yards situated in the former GDR.