It is illegal for any individual or firm that is not a Statutory Auditor to perform a company audit.

The Board will monitor the impact of the directive on the financial status of UNOPS during the final audit visit to be conducted for the 2004 2005 biennium.

Statutory Companies.

Statutory request.

Directive on disposal of construction materials (Council Directive 91 689 EEC (OJ L 377, 31.12.1991, p.20))

Statutory (preferential) creditors

The publication of some additional information is encouraged, for example, in the EU public procurement directive (the EU directive ).

Women in Statutory Bodies

The EU has begun applying Aarhus type principles in its legislation, notably the Water Framework Directive (Directive 2000 60 EC).

There is no statutory timeframe.

Drafting of statutory law continues.

The EU Public Procurement Directive, article 38 (6).

Article 54(7) of Directive 2004 18 EC.

Comment by the Administration. UNOPS audit exception reports are being developed in conjunction with UNDP and will be rolled out in the second and third quarters of 2005 after completion of the statutory reports for the year end closing.

See, e.g., the EU Public Procurement Directive, annex VIII.

The directive did not require the imposition of penalties.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Europe In Europe, health freedom movement writers and campaigners believe that European Union (EU) laws such as the Food Supplements Directive, the Traditional Herbal Medicinal Products Directive, and the Human Medicinal Products (Pharmaceuticals) Directive, will reduce their access to food supplements and herbal medicines.

Emergency numbers Africa Asia Europe The common European emergency number is 112 (following Directive 2002 22 EC Universal Service Directive) and also standard on GSM mobile phones.

Consider, for example, the European Commission s so called services directive.

See article 54(3) of EU Directive 2004 18 EC.

E.g., under article 43 of EU Directive 2004 18 EC.

See article 54(8) of EU Directive 2004 18 EC.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

Directive on the demolition of buildings, structures and installations containing asbestos and the removal of asbestos or materials containing asbestos therefrom (Council Directive 87 217 EEC (OJ L 85, 28.3.1987, p.40), as amended by Council Directive 91 692 EEC (OJ L 377, 31.12.1991, p.48))

We believe that our audit provides a reasonable basis for the audit opinion.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Comment by the Administration. The audit exception reports are being developed by the Office of Information Systems and Technology and were to be progressively rolled out in the second and third quarters of 2005, after completion of the statutory reports for year end closing.

See, e.g., article 54(4) of EU Directive 2004 18 EC.