Betekenis van:
chartered accountant

Voorbeeldzinnen

1. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.