Guidelines to the auditor in prospectus and other related engagements (ICCI 2009 -3)
Aantal Pagina's: 131
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Uitgever : Maklu-Uitgevers nv
|Over het boek:
A new regime for prospectuses has recently become e ective in Belgium, following the European
Directive 2003/71/EC and the Commission Regulation 809/2004. e Prospectus Directive has
been implemented into Belgian law under the Law of 16 June 2006.
This book discusses the role of the auditor in conjunction with various parts of the prospectus. It
intends to explain how the auditor has to organise 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 Commi ee of
European Securities Regulators (CESR) and by the Fédération des Experts Comptables Européens
– Federation of European Accountants (FEE).
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