Guidelines to the auditor in prospectus and other related engagements ICCI 2009 -3

Description

Over het boekA new regime for prospectuses has recently become e ective in Belgium, following the EuropeanDirective 200371EC and the Commission Regulation 8092004. e Prospectus Directive hasbeen 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. Itintends to explain how the auditor has to organise and perform his work and how he has to reporton the information required by the Law, the Prospectus Directive and the Regulation. In providingguidelines 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 onthe application of the Regulation or on the auditors involvement in conjunction with the issuanceof a prospectus under the Regulation. Such other documents were published by the Commi ee ofEuropean Securities Regulators CESR and by the Fdration des Experts Comptables Europens Federation of European Accountants FEE.Uit de inhoudTable of contents