Dec 24, 2010 07:49
13 yrs ago
18 viewers *
français term
arbitre expert-réviseur agréé
français vers anglais
Affaires / Finance
Finance (général)
Corporate Statutes
"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?
A licensed arbitrator-appraiser??? Am I missing something? what's with the "réviseur"? Any good suggestions?
Proposed translations
(anglais)
3 +3 | qualified accountant or licensed auditor | Jack Dunwell |
4 | authorised audit expert | rkillings |
3 | certified (chartered) accountant arbitrator | joehlindsay |
References
See Page 3 definitions | kashew |
Change log
Dec 24, 2010 08:35: writeaway changed "Field (specific)" from "Droit (général)" to "Finance (général)"
Proposed translations
+3
20 minutes
Selected
qualified accountant or licensed auditor
"arbitre expert" sometimes "chartered accountant" tho' as they don't have charters in France preferrably... "qualified"
"réviseur agréé "Licensed Auditor" (see eg Gibraltar)
"réviseur agréé "Licensed Auditor" (see eg Gibraltar)
Note from asker:
Merci! I like that quite a lot! |
4 KudoZ points awarded for this answer.
12 heures
authorised audit expert
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.
'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.
1 jour 8 heures
certified (chartered) accountant arbitrator
I think this a Swiss thing - a neutral arbitrator, like an administrative judge.
Peer comment(s):
neutral |
rkillings
: Doesn't distinguish between expert-réviseur agréé and (the more lowly) réviseur agréé.
1 jour 14 heures
|
Reference comments
2 heures
Reference:
See Page 3 definitions
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?
--------------------------------------------------
Note added at 2 heures (2010-12-24 10:08:45 GMT)
--------------------------------------------------
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?
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