Guidelines to the Auditor in Prospectus and Other Related Engagements

Guidelines to the Auditor in Prospectus and Other Related Engagements

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A new regime for prospectuses has recently become effective in Belgium, following the European Directive 2003/71/EC and the Commission Regulation 809/2004. This book discusses the role of the auditor in conjunction with various parts of the prospectus. It explains how the auditor has to organize and perform his work and how he has to report on the information required by the law, the Prospectus Directive, and the Regulation. In providing guidelines on the performance of the various audit tasks, there is also some guidance on the nature, the content, and the qualitative characteristics of the information which is reported on. This guide also takes into account various other documents that give recommendations or advice on the application of the Regulation or on the auditor's involvement in conjunction with the issuance of a prospectus under the Regulation. Such other documents were published by the Committee of European Securities Regulators (CESR) and by the FAƒAcdAƒAcration des Experts Comptables EuropAƒAcens - Federation of European Accountants (FEE). As the European Commission Regulation is applicable directly in all Member States of the European Community, and the Prospectus Directive is transferred into the national law of all Member States, this book is a valuable guide to this important part of bank and finance law in Europe.11 Executive Summary (FR) 1.1. introduction conformAcment An la directive 2003/ 71/ce (1) (ci-aprAus la Al directive ... la Al loi Ar). le prAcsent guide analyse le rAale du rAcviseur da#39;entreprises An la#39;Acgard des diffAcrentes parties au prospectus. la loi, la ... sont publiAcs par le comitAc europAcen des rAcgulateurs des marchAcs de valeurs mobiliAures (cerVm) (4) et par la FAcdAcration des ... CESRa#39;s advice to the European Commission on a possible amendment to Regulation (EC) 809/2004 regarding theanbsp;...

Title:Guidelines to the Auditor in Prospectus and Other Related Engagements
Author:A. Gaeremynck, R. Vermoesen
Publisher:Maklu - 2009


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