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ENGLISH:

The statutory audit forms part of the way in which stakeholders in companies obtain reliable financial information, thereby contributing to the efficient working of an open economy. In fact, the statutory audit is above all a matter of confidence. By opining on the reliability and the fairness of financial statements, statutory auditors add confidence to for-profit and not-for-profit relationships, and equally throughout the economy and to society in general.

PORTUGUESE

Artigo (Finanças): Um obstáculo para o desenvolvimento e a emergência de empresas de auditoria de envergadura internacional?

A auditoria legal faz parte do modo segundo o qual os interessados nas empresas (“Stakeholders”) obtêm informação financeira confiável, contribuindo para o funcionamento eficiente de uma economia aberta. Com efeito, a auditoria legal é, acima de tudo, uma questão de confiança. Através da opinião sobre a confiabilidade e a justeza de posições financeiras, auditores legais dão confiança para relações dirigidas ao lucro e relações não dirigidas ao lucro, e também para a economia e a sociedade em geral.

CHINESE:

记事（金融）：高水平国际审计事务所的出现及其发展障碍。

 

法定审计是股东获取公司可靠财务信息的一种形式，有助于开放型经济的高效运作。事实上，法定审计的关键在于信任。通过可靠和清晰地财务报表，审计员增进盈利性与非盈利性之间的信任关系，并大体上贯穿于整个经济和当今社会。

GERMAN

Artikel (Finanzen): Ein Hindernis für die Entstehung und Entwicklung von internationalen Wirtschaftsprüfungsgesellschaften?

Die gesetzliche Wirtschaftsprüfung ist eine Quelle verlässlicher finanzieller Informationen für privatwirtschaftliche Interessenvertreter und trägt dadurch zur effizienten Funktionsweise der offenen Marktwirtschaft bei. Gesetzliche Wirtschaftsprüfung ist eine vor allem eine Sache des Vertrauens. Durch die Einschätzung von Verlässlichkeit und Fairness von Finanzberichten, tragen gesetzliche Wirtschaftsprüfer zum Aufbau einer Vertrauensbasis von profitorientierten und nicht-profitorientierten Beziehungen, sowie ganz allgemein für Vertrauen in der Wirtschaft und der Gesellschaft bei.

The President of the Autorité de régulation des communications électroniques et des postes (Arcep –French Electronic and Postal Communications Regulation Authority) presents his vision of Telecommunications Regulation in favour of Network Neutrality.

The cycle of conferences Les outils de la Compliance (The Compliance tools) began in November 2019 and runs until June 2020. It is organized by The Journal of Regulation & Compliance (JoRC) and all of its partner universities. It includes a conference more particularly devoted to the theme of "Les expertises requises dans l'Ex Ante de la Compliance" ("The expertises required in the Ex Ante of Compliance").

See the other thematics, other dates and other particular manifestations,  building the complete cycle

 

Conference – Debate

 Wednesday, January 29, 2020, 18h30-20h

 in the amphitheater of the Paris Chamber of Commerce and Industry 

Friedland Avenue, 27, 75008 Paris

 

General Presentation

After examining various specific tools, such as Risk mapping or Incentives, these showing that the tools only have their efficiency through their use designed and carried out by human beings, endowed themselves with the required expertise. But it is often because it is very difficult to identify and define these "skills" that operators subject to the Ex Ante Compliance obligations end up entrusting this observance to machines, via Compliance by Design ...

The mass of what should actually be observed leads to favoring massification expertise, as the "Regtech" handle it. But the rules being a living thing, Company Law adjoins Governance and one must know both. In the same way as the mastery of Ex Ante supposes that one always thinks of Ex Post (sanction for failure in the Ex Ante), so that this Ex Post does not appear, under its unwelcome face of Repressive Law which therefore must be anticipated and therefore present in Ex Ante.

In the same way, Tax Compliance presupposes that the State must be present in the good technical conception of Compliance. Compliance being the means by which States internalize their "monumental goals", or even confront each other under the mask of companies, it is then international policies in question, and this political expertise is required in Ex Ante.

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under the scientific direction of Marie-Anne Frison-Roche, professor fo Regulatory Law Compliance Law at Sciences Po.

 

with  :

-  -  Antoinette Gutierrez-Crespin, partner, department  Forensic & Integrity Services EY France.

- François Barrière and Sidne Koenigsberg, Skadden

- Pierre Vimont, Senior Fellow, Carnegie Europe

-  Benjamin Jean, president of Open Law

-  Thomas Amico, Linklaters

 

 

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• Read the registration procedure  for this conference.

  Consult the general calendar of upcoming events.

  Consult the presentation of the book to be published "Compliance Tools".

   

  Go back to general presentation of the Conferences' cycle "Compliance Tools".

   

  Inscription : anouk.leguillou@mafr.fr

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