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arbitre expert-réviseur agréé

English translation: qualified accountant or licensed auditor

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07:49 Dec 24, 2010
French to English translations [PRO]
Bus/Financial - Finance (general) / Corporate Statutes
French term or phrase: arbitre expert-réviseur agréé
"A défaut d'accord, la valeur réelle [de parts sociales] est determiné de manière définitive et contraignante pour tous les intéressés par un arbitre expert-réviseur agréé."

A licensed arbitrator-appraiser??? Am I missing something? what's with the "réviseur"? Any good suggestions?
Timothy Rake
United States
Local time: 21:58
English translation:qualified accountant or licensed auditor
Explanation:
"arbitre expert" sometimes "chartered accountant" tho' as they don't have charters in France preferrably... "qualified"

"réviseur agréé "Licensed Auditor" (see eg Gibraltar)
Selected response from:

fourth
France
Local time: 06:58
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +3qualified accountant or licensed auditor
fourth
4authorised audit expertrkillings
3certified (chartered) accountant arbitratorjoehlindsay
Summary of reference entries provided
See Page 3 definitions
kashew

  

Answers


20 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
qualified accountant or licensed auditor


Explanation:
"arbitre expert" sometimes "chartered accountant" tho' as they don't have charters in France preferrably... "qualified"

"réviseur agréé "Licensed Auditor" (see eg Gibraltar)

fourth
France
Local time: 06:58
Native speaker of: Native in EnglishEnglish
PRO pts in category: 140
Notes to answerer
Asker: Merci! I like that quite a lot!


Peer comments on this answer (and responses from the answerer)
agree  writeaway: now we know this is a Swiss document.
26 mins
  -> Thank you, W!

agree  Aude Sylvain: Thank you J, have a wonderful Christmas too!
28 mins
  -> Thank you Aude and a VERY Happy Christmas

agree  Gallagy
5 hrs
  -> Of course I've nothing against Ronnie Drew, G, please don't think that!
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12 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
authorised audit expert


Explanation:
Or 'licensed', I supposed.

'Licensed auditor' might be fine, but as kashew's reference makes clear, expert-réviseur agréé is a *higher* level of qualification that mere réviseur agréé, who would also be a licensed auditor (for some purposes).

The qualifications are described in Swiss federal law here:
http://www.admin.ch/ch/f/rs/221_302/a4.html
There will be official equivalents of the term in the other official languages of Switzerland, but English isn't one of them.

Here is how one holder of the qualification describes himself in English (scroll to the bottom under 'Honors'):
http://www.linkedin.com/in/fritzamport

réviseur is simply 'auditor' (in BE, LU, CH French)

I'd leave the 'arbitre' part out of the title and find another way to indicate his role as referee in the event of disagreement.


rkillings
United States
Local time: 21:58
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1140
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1 day 8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
certified (chartered) accountant arbitrator


Explanation:
I think this a Swiss thing - a neutral arbitrator, like an administrative judge.

joehlindsay
Local time: 23:58
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 272

Peer comments on this answer (and responses from the answerer)
neutral  rkillings: Doesn't distinguish between expert-réviseur agréé and (the more lowly) réviseur agréé.
1 day 14 hrs
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Reference comments


2 hrs
Reference: See Page 3 definitions

Reference information:
http://www.swissfoundations.ch/daten/aktuell/Merkblaetter/me...

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Note added at 2 heures (2010-12-24 10:08:45 GMT)
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New Japanese Corp Law:
Def: AUDIT REFEREE
The corporate statutory auditor may be replaced by an audit referee who must be a certified public accountant or a tax accountant (zeirishi) or tax accounting firm.

The audit referee is to prepare the accounting documents and financial statements together with the directors and must explain them to the shareholders meeting. They are also required to maintain such records for five years on their own, separately from the corporation. Such disclosure is to be made to both shareholders and creditors. Since the audit counselor is classified as a corporate officer, just like a director or corporate statutory auditor, and it can thus also be sued in corporate litigation, just like them.

During his term as audit counselor he may not simultaneously serve as director, corporate statutory auditor, accounting auditor, executive or otherwise be employed by the corporation or its subsidiaries.

The audit counselor is appointed at the shareholders meeting. usually for a period of 2 years but may be appointed for up to 10 years. If during the joint preparation of the accounting documents the audit referee and the director can not agree, then the documents can not be prepared. The audit counselor can either resign or report his opinion to the shareholders meeting. He can also file a court suit on behalf of the corporation.

Maybe that fits?

kashew
France
Native speaker of: Native in EnglishEnglish
PRO pts in category: 48
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Changes made by editors
Dec 24, 2010 - Changes made by writeaway:
Field (specific)Law (general) » Finance (general)


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