commissaire

English translation: statutory auditor

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:commissaire
English translation:statutory auditor
Entered by: Kathryn McFarland

05:08 Apr 15, 2005
French to English translations [PRO]
Law (general)
French term or phrase: commissaire
I am translating a text that has been revised. The original version and the revised text are shown below. My question is: how would "commissaire" be translated in the revised version. "Auditor" seems to be the best idea, but why has the revisor then changed "commissaire aux comptes" to just plain old "commissaire"?

Section V – Les vérificateurs des comptes

Art.30: §1. a) La Conférence Régionale nomme, sur proposition du Bureau Exécutif, un commissaire aux comptes extérieur. Elle fixe la durée de son mandat.
b) Le commissaire aux comptes vérifie les comptes ordinaires et extraordinaires et leurs annexes.
c) Le commissaire aux compte rend compte de ses contrôles à la Conférence Régionale et lui recommande l’acceptation des comptes.

Modification
Nomination d'un commissaire; les points a, b et c sont remplacés par le texte suivant:

" La Conférence régionale nomme, sur proposition du Bureau exécutif, un commissaire comme mentionné dans l'article 53, paragraphe 7 de la loi du 2 mai 2002".
Kathryn McFarland
statutory auditor
Explanation:
Selected response from:

Yvonne Becker
Local time: 23:40
Grading comment
Thanks! Crh's comment was especially useful.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4statutory auditor
Yvonne Becker
4Statutory auditor / independent public accountant
January Mercieca


Discussion entries: 1





  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
statutory auditor


Explanation:


Yvonne Becker
Local time: 23:40
Works in field
Native speaker of: Spanish
PRO pts in category: 16
Grading comment
Thanks! Crh's comment was especially useful.

Peer comments on this answer (and responses from the answerer)
agree  Assimina Vavoula
9 mins
  -> Merci

agree  Kelvin Wu
2 hrs
  -> Thanks

agree  S.Paramesh Kumar: "Commissioner" might be ideal.
2 hrs
  -> Thanks

agree  Christopher RH: Yes. The Law of 2 May 2002 is a Belgian law on associations, requiring them to appoint a "commissaire" who is defined as being... a statutory auditor. In other words it comes down to exactly the same thing!
4 hrs
  -> Thanks for the reference
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Statutory auditor / independent public accountant


Explanation:
Commissaire aux comptes : Agent désigné par les actionnaires d'une société anonyme pour contrôler les comptes des administrateurs. (Statutory auditor, independent public accountant)



January Mercieca
Local time: 05:40
Works in field
Native speaker of: Native in MalteseMaltese, Native in EnglishEnglish
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