Boekhoudrecht


Mr. Adrien Lanotte

Vergeet niet uw jaarrekeningen bij de Nationale Bank neer te leggen!
03/10/2011

In 2010, hebben 47.830 vennootschappen hun jaarrekeningen bij de BNB niet neergelegd. De sancties kunnen heel zwaar zijn.

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Recent trends in auditors' liability

Recent trends in auditors' liability
15/06/2011

Auditors are increasingly involved, in various ways, in the running of companies. Four types of activities can be distinguished: (i) general statutory duties entrusted to auditors by law (e.g. the duty to audit corporate financial statements and issue an opinion on the fairness and accuracy of these statement); (ii) specific statutory duties; (iii) contractual duties (assumed through agreements with clients); and (iv) judicial assignments (e.g. when the auditor serves as a court-appointed expert or manager of a distressed company).

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