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Notice Of The Auditor Committee

Original Language Title: Bekendtgørelse om Revisornævnet

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Table of Contents

Chapter 1 Competency and organization of the auditors

Chapter 2 Preparing to prepare

Chapter 3 Decision of the case

Chapter 4 Publication and report, etc.

Publication of the Revile Board

Purline of section 43 (2). ONE, ONE. Act. and section 43 (3). Seven, in law no. 468 of 17. June 2008 on the Law on authorised auditors and auditors (revision of the auditing law) shall be determined :

Chapter 1

Competency and organization of the auditors

§ 1. The auditing board examines complaints that a state sautorised or registered auditor in the performance of tasks in accordance with section 1 (1). 2 and 3, in the case of authorised auditors and auditors (revision of the auditor law), the duties assigned to the position shall be disregarded. In cases where the Disciplinary Board of State Saudinated and registered auditors have so far been competent to deal with infringements of the law on state sautorised and registered accountants, questions on infringements committed before the entry into force of the Act 468 of 17. June 2008, however, in accordance with the existing rules. Cases which, before the entry into force of the law, have been submitted to the Disciplinary Board of State Saudis and registered accountants shall be completed by the auditor board.

Paragraph 2. Complaints of a auditor's remuneration, and collegial cases, cannot be brought to the auditors ' board.

§ 2. The auditing board shall consist of a President and 2 Vice-Presidents, of which at least one member shall be a judge. The auditing board shall also consist of 12 other members, three of whom shall be a state sautorised auditors ; three shall be registered auditors and 6 are representatives of the accounting users. Representatives of accounting users must not have been authorised in the last three years for auditors.

Paragraph 2. For each member-apart from the chairman and the two Vice-Presidents, a suppleant is appointed.

Paragraph 3. The members and the members of the Board shall be appointed by the Corporate and Corporate Management Board for a period of four years.

Paragraph 4. The President shall decide on the basis of an assessment of each case by which of the members involved in the proceedings. The number of auditors shall always correspond to the number of representatives of the accounting users.

Paragraph 5. Apart from cases determined by the President alone in accordance with section 7, the auditing denominator shall be treated by a case relating to public auditors, at least 1 statsautorised auditor. Similarly, the examination of a case concerning registered auditors shall be subject to a minimum participation of 1 registered auditors. In cases where the rights waiver may be referred to in accordance with the case, cf. Section 44 (2). However, at least 2 state-owned auditors shall be given at least 2 state-owned auditors ' s or other auditors ' s authorised auditors and auditors ' organizations.

§ 3. None of the members of the Board shall participate in the treatment of a case when, after the rule of law, the person concerned would be inhaule as a judge.

Paragraph 2. A member shall give the Board of Notice of circumstances which could lead to the inhability of the person concerned, cf. paragraph 1.

Paragraph 3. The question of a member's ability to be raised should, as far as possible, be raised before the proceedings before the proceedings begin.

Paragraph 4. The auditing board determines whether a member can participate in a case processing.

§ 4. The President shall organise the work of the auditing board, including the work of the secretariat.

Paragraph 2. The time, place and agenda of the Board shall be determined by the chairman who shall ensure the summons of the meeting. Is a meeting public, cf. Section 9 (1). 3, at least three days notice shall be published, indicating the time and place of the meeting-at the auditors ' website www.disciplinaernaevnet.dk or in Statstifying.

Paragraph 3. The meeting shall be entered into the sitting of the Board, indicating the time and place of the meeting, the meeting of which Members have participated and the names of those who have been present as parties or on their behalf or on their assistance. The Minutes shall, moreover, be carried out in accordance with the President's detailed provision in each case.

Paragraph 4. The President is in charge of the negotiations at the Board meetings

Paragraph 5. The President sees that the cases are being promoted with due speed.

Paragraph 6. The division of individual cases between Chairman and Vice-Presidents is determined by the President. The Chairmen shall be responsible in the cases referred to by the chairman, the powers conferred on this notice to them by the President.

Chapter 2

Preparing to prepare

§ 5. Complaints must be submitted in writing to the auditing board, Kronprinsegade 8, st., 1306 Bucks of K.

Paragraph 2. The complaint shall contain the production of the conditions for which the Board shall be deemed to be avenged. A complaint must be lodged with the Revile board no later than five years after the dissertation or omission to which the complaint relates has been discarnated.

Paragraph 3. The complaint shall follow a fee of 500 kr. If the fee does not include the payment, the President shall set a time limit for payment and the case shall be rejected if the payment has not been paid no later than the expiry date.

Paragraph 4. In the case of complaints, the Danish Ministry of Finance, Treasury, Treasury, Municipal or Regional Supervisory Authorities, Public Prosecutor, United States Public Prosecutor, United States Accountants Unregistered Accountants, or However, the auditor supervision shall not be subject to charges.

§ 6. Law on the administration and administrative law of the Board shall apply to the activity of the Board.

§ 7. The President rejects complaints which are not covered by the jurisdiction of the Board, including complaints from persons who have no legal interest in the relationship, the complaint, and complaints which are clearly deemed to be groundless.

§ 8. The auditing board shall send copies of the letter of the complaint with any annexes to the complainent, with the invitation to express an opinion before a specified time limit. At the same time, it must be informed that there may be a meeting of the next table with a driver, possibly a lawyer, and that the complaint could be dealt with on the basis of which complainly does not respond to the case.

Paragraph 2. The opinion of the complainant shall be submitted to the complainant, if any. If the President is required to do so, the parties shall have the opportunity to make further contribution to a fixed deadline.

Paragraph 3. The President shall ensure that the necessary information is available to the proceedings and that the necessary studies have been carried out. At any time during the processing of the case, additional information may be obtained.

Paragraph 4. The President shall ensure that the parties are informed of the information provided by the counterparty when these may be considered to be relevant to the decision of the case unless, in particular, public or private interests are concerned, including the client's ; business conditions or economic conditions.

Chapter 3

Decision of the case

§ 9. The parties to the Court of Auditors are entitled to a meeting of the auditors ' board and to give an explanation.

Paragraph 2. The President may allow other persons to be convened in order to give an explanation of the avenged board.

Paragraph 3. The auditors ' meetings are not public. The President may, after the wishes of the Parties, allow the public to have access to the Board ' s meetings, unless this may add any unnecessary violation, including in the case of a business or commercial secret.

§ 10. A complaint may be dealt with by written procedure if neither party wishes to appear on board, and there is a consensus among the Members who are handling the matter.

§ 11. The decisions of the auditing board shall be taken by the general ballot.

Paragraph 2. A decision must be justified and reasoned with the position of the minority.

Paragraph 3. The decision may not be brought to the second administrative authority.

Chapter 4

Publication and report, etc.

§ 12. The decisions taken by the auditors shall be entered in a protocol signed by the President.

Paragraph 2. The decisions of the auditors shall be sent to the parties, the United States of Public Auditors, the United States of Accountants, the United States of Accountants, the United States of Auditors, and to the Corporate and Corporate Management Board.

Paragraph 3. The audiences of the auditors shall be published. The public statement is made in the Legal Information database, on the website or both of the jury.

Paragraph 4. If complaints are received in full or in part, the auditing board or the chairman may decide on its behalf a whole or partial refund of the fee paid. The same applies if the complaint is rejected.

§ 13. The auditing Board shall publish an annual report on its activities.

§ 14. The announcement shall enter into force on 1. July 2008.

The Corporate and Corporate Management Board, the 26th. June 2008 Niels Henrik Englev / Vibeke Sylvest