TRANSLATION. Montreal, April 11, 2011

Size: px
Start display at page:

Download "TRANSLATION. Montreal, April 11, 2011"

Transcription

1 TRANSLATION Montreal, April 11, 2011 Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14 th Floor New York, New York USA Dear Madam/Sir: Please find enclosed the comments of the Exposure Draft Review Committee of the Ordre des comptables agréés du Québec on the Exposure Draft entitled ISRE 2400 (Revised), Engagements to Review Historical Financial Statements. Please note that neither the Ordre des comptables agréés du Québec nor any of the persons involved in preparing the comments shall have any liability in relation to their use and no guarantee whatsoever shall be provided regarding these comments, as specified in the following disclaimer. We will also send you a copy of the English translation of our comments. Yours truly, Annie Smargiassi, CA Secretary to the Exposure Draft Review Committee Encl.: Disclaimer and comments c. c. The Canadian Auditing and Assurance Standards Board (AASB)

2 DISCLAIMER Subject to the conditions described herein, the documents prepared by the Exposure Draft Review Committee of the Ordre des comptables agréés du Québec (the Ordre), hereinafter referred to as the "comments," provide the opinion of members on statements of principles, documents for comment, associates' drafts and final exposure drafts published by the CICA, Accounting Standards Board, Auditing and Assurance Standards Board, Public Sector Accounting Board, Risk Management and Governance Board and by other organizations. The comments submitted by the Committee should not be relied upon as a substitute for engagements entrusted to professionals with specialized knowledge in their field. It is important to note that the legislation, standards and rules on which the comments are based may change at any time and that, in some cases, the comments may be controversial. Neither the Ordre nor any person involved in preparing the comments shall have any liability in relation to their use and no guarantee whatsoever shall be provided regarding these comments. The comments provided are not binding on the members of the Exposure Draft Review Committee, the Ordre or the Office of the Syndic in particular. Users of the comments shall take full responsibility for, and assume all risks relating to, the use of the comments. They agree to release the Ordre from any claim for damages that could result from a decision they made based on these comments. They also agree not to mention the comments in the opinions they express or the positions they take.

3 COMMENTS OF THE EXPOSURE DRAFT REVIEW COMMITTEE OF THE ORDRE DES COMPTABLES AGRÉÉS DU QUÉBEC ON THE EXPOSURE DRAFT ENTITLED ISRE 2400 (REVISED), ENGAGEMENTS TO REVIEW HISTORICAL FINANCIAL STATEMENTS TERMS OF REFERENCE OF THE COMMITTEE The terms of reference of the Exposure Draft Review Committee of the Ordre des comptables agréés du Québec are to collect and channel the views of practitioners in public practice and members in business, industry, government and education, as well as those of other persons working in related areas of expertise. For each exposure draft or other document reviewed, the Committee members share the results of their analysis. The comments below reflect the views expressed, and unless otherwise specified, all of the Committee members agree on these comments. The Ordre has not acted upon and is not responsible for the comments expressed by the Committee. GENERAL COMMENTS In the members opinion, the revised ISRE 2400 is well written overall and clearly reflects the expectations of users of financial statements that include a review engagement report. The proposals in the ISRE are consistent with best review engagement practices currently in place in Canada. However, as explained in detail in the responses to the questions below, the terminology used to describe the results of the review work, in both the proposed standard and the review report, is problematic and could blur the distinction between a review and an audit.

4 QUESTIONS 1. Do respondents who are users or preparers of financial statements believe the proposed ISRE will result in a review engagement that is meaningful? Yes, members believe that the proposed ISRE will result in a meaningful review engagement. 2. Do respondents who are practitioners believe that proposed ISRE 2400 will result in engagements that can be understood and performed by practitioners in a cost-effective manner in a way that clearly distinguishes the engagement from an audit? Yes, members believe that proposed ISRE 2400 will result in engagements that can be understood and performed by practitioners in a cost-effective manner in a way that clearly distinguishes a review from an audit. 3. Do respondents believe that the objectives stated in the proposed ISRE appropriately describe the expected outcome of the practitioner s work in a review engagement, and the means by which the objectives are to be achieved? Is there any wording in the objectives that might have unintended consequences, or that may blur understanding of the difference between a review and an audit? No, members do not believe that the objectives stated appropriately describe the expected outcome of the practitioner s review work. They believe that the terminology used is confusing and may blur the distinction between a review and an audit. Paragraph 14(a) of the revised standard refers to éléments probants obtenus (evidence obtained). The expression éléments probants (audit evidence) is also used in paragraph 5 of CAS 500, Audit Evidence, which defines it as follows, information used by the auditor in arriving at the conclusions on which the auditor's opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information. The Dictionnaire de la comptabilité et de la gestion financière, published jointly by the Canadian Institute of Chartered Accountants, the Ordre des experts-comptables de France, the Compagnie Nationale des Commissaires aux Comptes France and the Institut des Reviseurs d Entreprises Belgique defines élément probant (evidence) as follows: Any element used to prove a fact or an assertion. [Translation] This dictionary provides the word preuve (proof) as a synonym. In English, the word proof is defined as follows: fact, testimony, argument which helps to establish that a thing is true. Members are not comfortable with the terminology used in the revised standard, because they note that in a review engagement, practitioners are not required to obtain evidence, except under specific circumstances described in paragraphs 57 and 58. According to paragraphs 14 and 44, in a review engagement, the practitioner designs and performs inquiry and analytical procedures, but is not normallyrequired to obtain evidence, unless under the specific circumstances described in paragraphs 57 and 58. Obtaining evidence is necessary in an audit engagement; however this is what distinguishes an audit from a review. They also believe that in a legal context, this terminology may be problematic. Members suggest replacing the terms éléments probants (evidence), éléments probants suffisants et appropriés (sufficient appropriate evidence) with different terms to ensure a clearer distinction between the results of audit and review work. This terminology is found in the following paragraphs of the revised standard: 7, 14(a), 30(b) (iii)c., 48, 56, 69, 70, 71, 72(b), 73(b), 75(b), 76(b), 79, 80, 81, 82(f)(iii), 83(a), 84 and 89. Terms such as résultats obtenus (results obtained) or éléments obtenus information obtained could be acceptable terms.

5 4. Do respondents believe that the factors affecting engagement acceptance and continuance, and the preconditions for performing a review under the proposed ISRE, are appropriate and clearly communicated in the proposed ISRE? Yes, members believe that the proposals are appropriate and clearly communicated in the proposed ISRE. 5. The approach to performing a review set out in the proposed ISRE (paragraphs 43 and 44) requires the practitioner to identify areas in the financial statements where material misstatements are likely to arise, based on the practitioner s understanding of the entity and its environment, and the applicable financial reporting framework, and then to focus the design and performance of inquiry and analytical procedures in those areas. (a) Do respondents believe this approach is appropriate for a review? Yes, members believe that this approach is appropriate for a review. (b) Do respondents believe that the requirement and guidance in the proposed ISRE adequately convey this intended approach? Yes, members believe that the requirements and guidance in the proposed ISRE adequately convey this intended approach. (c) Do respondents believe that the requirements and guidance relating to the practitioner s understanding (explained in paragraph 43), and designing and performing inquiry and analytical procedures (explained in paragraph 44), are sufficient to promote performance of reviews on a reasonably consistent basis with the application of the practitioner s professional judgment and understanding, taking account of the circumstances in individual review engagements? Yes, members believe that the requirements and guidance are sufficient. However, they would like additional inquiries they believe are necessary in a review to be added to paragraph 45 of the proposed standard. They suggest adding inquiries concerning contingencies and non-monetary transactions, since underlying transactions (contract signatures, for example) are not usually documented (or recorded) in an entity s accounting records. Accordingly, for practitioners to conclude that nothing has caused them to believe that these items are not appropriately reflected in the financial statements, they will have to request specific information from the entity s management (or from those charged with governance). Furthermore, such inquiries should be included in management s written representation in paragraph 60 of the proposed standard. 6. Do respondents agree with the requirements and guidance in the proposed ISRE (paragraphs 57 and 58) describing the trigger point at which additional procedures are required? Do respondents agree with the related requirements concerning the practitioner s response when there are matters that cause the practitioner to believe the financial statements may be materially misstated? Yes, members agree with the additional requirements related to additional procedures. However, they believe that the wording used in paragraph 57 should be in line with the negative form of expression in the review report. They suggest rewording subparagraph (a) of paragraph 57 as follows: conclude, after performing additional procedures, that nothing has come to the practitioner s attention that would cause the practitioner to believe the financial statements as a whole are materially misstated. 7. With respect to the practitioner s review report (as illustrated in Appendix 2 of the proposed ISRE): (a) Do respondents believe the report adequately communicates to users the work undertaken by the practitioner for the review? No, members do not believe that the wording of the report adequately communicates the work undertaken by the practitioner for the review. As already explained, including in their response to question 3, they believe that

6 the use of the term éléments probants (evidence) is problematic in the second and third paragraphs under Practitioner s Responsibility. In addition, they do not feel it necessary to include the sentence related to additional procedures that will only be required under certain circumstances. These procedures are described in the requirements set out in paragraphs 57 and 58; however, the reader of the review report would likely not be aware of the circumstances that would require the practitioner to perform such procedures. The sentence members specifically wish to remove is the following: A review also requires performance of additional procedures when the practitioner becomes aware of matters that cause the practitioner to believe the financial statements as a whole may be materially misstated. Members also suggest not specifying involved in financial and accounting matters in the second paragraph under Practitioner s Responsibility, so as not to put limitations on the practitioners judgment when making inquiries. In some circumstances, inquiries could be made of staff involved in areas other than accounting and finance, for example those in charge of sales or marketing. Members believe that the wording used may cause confusion and blur the distinction between a review and an audit, or limit the practitioner s judgment. They suggest replacing the second paragraph under Practitioner s Responsibility with the following: A review of financial statements in accordance with ISRE 2400 consists primarily of making inquiries of management and of others within the entity, applying analytical procedures and evaluating their sufficiency and appropriateness. They also suggest replacing the third paragraph under Practitioner s Responsibility with the following: We believe that the information we have obtained is sufficient and appropriate to provide a basis for our conclusion. Or they propose that this sentence simply be removed since it is also used in audit reports, in order to avoid misleading the reader of the review report and to clearly differentiate review and audit reports. In the members opinion, the word evidence in English is as problematic as the French élément probant, even if the English word makes no specific reference to audit evidence. Finally, members believe that to be consistent with audit reporting standards, practitioners should be required to report going concern issues in an Emphasis of Matter paragraph after the conclusion. Readers should be informed about going concern issues given their significance. For this reason, members suggest adding the following paragraphs: When the financial reporting framework provides for a going concern assumption and the practitioner has doubts about the entity s ability to continue as a going concern, the practitioner shall consider adding an Emphasis of Matter paragraph to the review report. The potential effects of inherent limitations on the practitioner s ability to conclude that material misstatements may arise are greater for future events or conditions that may cause an entity to cease to continue as a going concern. The practitioner cannot predict such future events or conditions. Accordingly, the absence of any reference to going concern uncertainty in a review report cannot be viewed as a guarantee as to the entity s ability to continue as a going concern. (b) Do respondents believe that the form of the practitioner s conclusion (that is, nothing has come to the practitioner s attention that causes the practitioner to believe ) communicates adequately the assurance obtained by the practitioner? Is this form of wording of the practitioner s conclusion preferable to other forms that have been explored by the IAASB as discussed above, including those that use wording perceived as being more positive? If not, please explain and provide alternative wording that could be used to express the practitioner s conclusion. Yes, members believe that the negative form of expression adequately communicates the level of assurance obtained in a review engagement. (c) Is the practitioner s conclusion expressed in this form likely to be understandable and meaningful to users of the financial statements? Does this form of conclusion achieve the intended purpose of

7 properly differentiating the conclusion reported in a review from the opinion expressed in an audit of financial statements? Yes, members believe that this form of conclusion is appropriate, meaningful and understandable to financial statement users. Canadian users of financial statements that include a review engagement report are accustomed to this negative form of expression. Other comments: Users of Financial Statements of SMEs, including Regulators Recognizing that financial statements reviewed by professional accountants under proposed ISRE 2400 will likely be of particular interest and relevance to users in the SME environment (for example, creditors, lending institutions, suppliers) and, in some cases, regulators, the IAASB invites respondents from these constituencies to comment on the proposed ISRE, in particular on the form and content of the illustrative practitioners reports. Members suggest including, after paragraph A80, explanatory paragraphs similar to paragraphs A49, A76 and A93 in ISA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. In their opinion, the addition of these explanations is necessary for SME reviews. Developing Nations Recognizing that many developing nations have adopted or are in the process of adopting the International Standards, the IAASB invites respondents from these nations to comment, in particular, on any foreseeable difficulties in applying the proposed ISRE in a developing nation environment. Members have no comments on this matter. Translations Recognizing that many respondents may intend to translate the final ISRE for adoption in their own environments, the IAASB welcomes comment on potential translation issues respondents may note in reviewing the proposed ISRE. Members noticed that some terms used in the proposed English and French versions are inconsistent. They mentioned, for example, the word evidence which was translated as éléments probants in ISRE 2400, while in CAS 500, audit evidence was also translated as éléments probants. Since this term is expressly used in and associated with audit engagements, members do not believe that it is appropriate in the context of review engagements. Effective Date Recognizing that proposed ISRE 2400 is a substantive revision of extant ISRE 2400, and given the public interest need to harmonize practice internationally as soon as practicable, the IAASB believes that an appropriate effective date for the standard would be 18 months after approval of the final standard. Assuming the IAASB finalizes the revised standard in the first half of 2012, it would then likely be effective for reviews of financial statements for periods ending on or after December 31, The IAASB welcomes comment on whether this would likely provide a sufficient period to support effective implementation of the ISRE. Members agree with the IAASB s proposals.

IAASB Main Agenda (March 2005) Page Agenda Item. DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005

IAASB Main Agenda (March 2005) Page Agenda Item. DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005 IAASB Main Agenda (March 2005) Page 2005 579 Agenda Item 13-F DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005 Introduction This memorandum provides some background to, and

More information

Exposure Draft, ISA 720 (Revised) The Auditor s Responsibilities Relating to Other Information

Exposure Draft, ISA 720 (Revised) The Auditor s Responsibilities Relating to Other Information Tel +44 (0)20 7694 8871 8 Salisbury Square Fax +44 (0)20 7694 8429 London EC4Y 8BB sylvia.smith@kpmgifrg.com United Kingdom Technical Director International Auditing and Assurance Standards Board International

More information

ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations

ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations Agenda Item 1-A ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations Introduction 1. Since the September 2016

More information

Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation

Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation Prepared by the Staff of the International Auditing and Assurance Standards Board December 2007 , AUDIT DOCUMENTATION This Basis for Conclusions

More information

INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS 3000 ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION CONTENTS

INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS 3000 ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION CONTENTS INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS 3000 ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION (Effective for assurance reports dated on or after January 1,

More information

Assurance Engagements Other than Audits or Review of Historical Financial Statements

Assurance Engagements Other than Audits or Review of Historical Financial Statements Issued December 2007 International Standard on Assurance Engagements Assurance Engagements Other than Audits or Review of Historical Financial Statements The Malaysian Institute Of Certified Public Accountants

More information

Auditing Standards and Practices Council

Auditing Standards and Practices Council Auditing Standards and Practices Council Philippine Standard on Assurance Engagements 3000 (Revised) ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION PHILIPPINE STANDARD

More information

IAASB Exposure Draft, Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

IAASB Exposure Draft, Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Tel +44 (0) 20 7694 8871 Fax +44 (0) 20 7694 8429 8 Salisbury Square DX 38050 Blackfriars London EC4Y 8BB sylvia.smith@kpmgifrg.com United Kingdom Technical Director International Auditing and Assurance

More information

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information SINGAPORE STANDARD ON ASSURANCE ENGAGEMENTS SSAE 3000 (Revised) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information The Singapore Standard on Auditing (SSA) 100 Assurance

More information

Re: May 2018 Consultation Paper, Professional Skepticism Meeting Public Expectations

Re: May 2018 Consultation Paper, Professional Skepticism Meeting Public Expectations Chartered Professional Accountants of Canada 277 Wellington Street West Toronto ON CANADA M5V 3H2 T. 416 977.3222 F. 416 977.8585 www.cpacanada.ca Comptables professionnels agréés du Canada 277, rue Wellington

More information

IAASB Main Agenda (September 2005) Page Agenda Item. Analysis of ISA 330 and Mapping Document

IAASB Main Agenda (September 2005) Page Agenda Item. Analysis of ISA 330 and Mapping Document IAASB Main Agenda (September 2005 Page 2005 1869 Agenda Item 4-D.1 Analysis of ISA 330 and Mapping Document 1. Exhibit 1 sets out statements in ISA 330 that use the present tense to describe auditor actions,

More information

13 November Dear Dan,

13 November Dear Dan, 13 November 2018 Mr. Dan Montgomery Interim Technical Director International Auditing and Assurance Standards Board 529 Fifth Avenue, 6 th Floor New York NY 10017, USA submitted electronically through

More information

Fiona Campbell. ISA 315 (Revised) Responding to Comments to the Exposure Draft. Deputy Chair of the IAASB and Chair of the ISA 315 Task Force

Fiona Campbell. ISA 315 (Revised) Responding to Comments to the Exposure Draft. Deputy Chair of the IAASB and Chair of the ISA 315 Task Force ISA 315 (Revised) Responding to Comments to the Exposure Draft IAASB Meeting March 12 th, 2019 Fiona Campbell Deputy Chair of the IAASB and Chair of the ISA 315 Task Force Responses to ED-315 Broad concerns

More information

14 February Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0)

14 February Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0) 14 February 2008 Jim Sylph International Auditing and Assurance Standards Board 545 5th Avenue, 14th Floor New York, New York 10017 USA Edcomments@ifac.org Tower 42 25 Old Broad Street London EC2N 1HQ

More information

15 May 2017 Exposure Draft. Response Due Date 23 June Exposure Draft

15 May 2017 Exposure Draft. Response Due Date 23 June Exposure Draft 15 May 2017 Exposure Draft Response Due Date 23 June 2017 Exposure Draft Proposed Application Material Relating to: (a) Professional Skepticism Linkage with the Fundamental Principles; and (b) Professional

More information

IAASB Main Agenda (February 2007) Page Agenda Item PROPOSED INTERNATIONAL STANDARD ON AUDITING 530 (REDRAFTED)

IAASB Main Agenda (February 2007) Page Agenda Item PROPOSED INTERNATIONAL STANDARD ON AUDITING 530 (REDRAFTED) IAASB Main Agenda (February 2007) Page 2007 423 Agenda Item 6-A PROPOSED INTERNATIONAL STANDARD ON AUDITING 530 (REDRAFTED) AUDIT SAMPLING AND OTHER MEANS OF TESTING CONTENTS Paragraph Introduction Scope

More information

International Framework for Assurance Engagements

International Framework for Assurance Engagements FRAMEWORK March 2015 Framework International Framework for Assurance Engagements Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this International Framework for

More information

Re: JICPA comments on the IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants

Re: JICPA comments on the IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants The Japanese Institute of Certified Public Accountants 4-4-1 Kudan-Minami, Chiyoda-ku, Tokyo 102-8264, Japan Phone: 81-3-3515-1130 Fax: 81-3-5226-3355 Email: international@sec.jicpa.or.jp February 4, 2015

More information

ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Fiona Campbell, ISA 315 (Revised) Task Force Chair Funnel to Identify

More information

Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence

Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence Prepared by the Staff of the International Auditing and Assurance Standards Board December 2008 , AUDIT EVIDENCE This Basis for Conclusions has

More information

International Standard on Auditing (UK) 530

International Standard on Auditing (UK) 530 Standard Audit and Assurance Financial Reporting Council June 2016 International Standard on Auditing (UK) 530 Audit Sampling The FRC s mission is to promote transparency and integrity in business. The

More information

EER Assurance Criteria & Assertions IAASB Main Agenda (June 2018)

EER Assurance Criteria & Assertions IAASB Main Agenda (June 2018) Definition EER Assurance Criteria & Assertions Criteria & Assertions guidance skeleton Agenda Item 4-B Suitability of Criteria 1. Criteria specify both: the nature and scope of the topics and related resources

More information

11 September Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0)

11 September Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0) 11 September 2007 Jim Sylph International Auditing and Assurance Standards Board 545 5th Avenue, 14th Floor New York, New York 10017 USA Edcomments@ifac.org Tower 42 25 Old Broad Street London EC2N 1HQ

More information

INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 530

INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 530 Issued 07/11 INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 530 Audit Sampling (ISA (NZ) 530) Issued July 2011 Effective for audits of historical financial statements for periods beginning on or after

More information

Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling

Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling Prepared by the Staff of the International Auditing and Assurance Standards Board October 2008 , AUDIT SAMPLING This Basis for Conclusions has

More information

SRI LANKA AUDITING STANDARD 530 AUDIT SAMPLING CONTENTS

SRI LANKA AUDITING STANDARD 530 AUDIT SAMPLING CONTENTS SRI LANKA AUDITING STANDARD 530 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning on or after 01 January 2014) CONTENTS Paragraph Introduction Scope of this SLAuS... 1

More information

DON M. PALLAIS, CPA 14 Dahlgren Road Richmond, Virginia Telephone: (804) Fax: (804)

DON M. PALLAIS, CPA 14 Dahlgren Road Richmond, Virginia Telephone: (804) Fax: (804) DON M. PALLAIS, CPA 14 Dahlgren Road Richmond, Virginia 23233 Telephone: (804) 784-0884 Fax: (804) 784-0885 Office of the Secretary PCAOB 1666 K Street, NW Washington, DC 20006-2083 Gentlemen: November

More information

JICPA comments on the IESBA Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

JICPA comments on the IESBA Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements The Japanese Institute of Certified Public Accountants 4-4-1 Kudan-Minami, Chiyoda-ku, Tokyo 102-8264, Japan Phone: 81-3-3515-1130 Fax: 81-3-5226-3355 Email: international@sec.jicpa.or.jp December 8, 2017

More information

RE: IESBA s Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code Phase 1

RE: IESBA s Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code Phase 1 31 March 2016 Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants (IESBA) International Federation of Accountants (IFAC) 529 Fifth Avenue, 6 th Floor New York, New York

More information

9-A ISA 260 (Revised and Redrafted) Significant Issues

9-A ISA 260 (Revised and Redrafted) Significant Issues IAASB Main Agenda (September 2007) Page 2007 2777 Agenda Item 9-A ISA 260 (Revised and Redrafted) Significant Issues NOTE: Paragraph references written as (old) are to paragraph numbers as they appeared

More information

545 Fifth Avenue, 14th Floor Tel: +1 (212) New York, New York Fax: +1 (212) Internet:

545 Fifth Avenue, 14th Floor Tel: +1 (212) New York, New York Fax: +1 (212) Internet: Committee INTERNATIONAL FEDERATION OF ACCOUNTANTS 545 Fifth Avenue, 14th Floor Tel: +1 (212) 286-9344 New York, New York 10017 Fax: +1 (212) 856-9420 Internet: http://www.ifac.org Ethics Committee Meeting

More information

Alert That Restricts the Use of the Auditor s Written Communication

Alert That Restricts the Use of the Auditor s Written Communication Alert That Restricts Written Communication 1041 AU-C Section 905 Alert That Restricts the Use of the Auditor s Written Communication Source: SAS No. 125; SAS 130. Effective for the auditor's written communications

More information

Analysis of Responses to Question 5 of the Exposure Draft

Analysis of Responses to Question 5 of the Exposure Draft Agenda Item 2-F.3 Analysis of Responses to Question 5 of the Exposure Draft Section I: Question included in Exposure Draft 1. The following question was asked in the Exposure Draft: 5. Does the requirement

More information

Attributes Statistical Sampling Tables

Attributes Statistical Sampling Tables Appendix A Attributes Statistical Sampling Tables 129 Attributes Statistical Sampling Tables A.1 Four tables appear at the end of this appendix to assist the auditor in planning and evaluating a statistical

More information

8 December Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue New York NY 10017, USA

8 December Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue New York NY 10017, USA 8 December 2017 Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue New York NY 10017, USA submitted electronically through the IESBA website Re.: Proposed

More information

Re: Docket No. FDA D Presenting Risk Information in Prescription Drug and Medical Device Promotion

Re: Docket No. FDA D Presenting Risk Information in Prescription Drug and Medical Device Promotion 1201 Maryland Avenue SW, Suite 900, Washington, DC 20024 202-962-9200, www.bio.org August 25, 2009 Dockets Management Branch (HFA-305) Food and Drug Administration 5600 Fishers Lane, Rm. 1061 Rockville,

More information

Exhibit 2 RFQ Engagement Letter

Exhibit 2 RFQ Engagement Letter Exhibit 2 RFQ 17-25 Engagement Letter The attached includes the 6 page proposed engagement letter to be used by HCC. ENGAGEMENT LETTER Dear: [Lead Counsel/Partner] We are pleased to inform you that your

More information

UKAS Guidance on the Application of ISO/IEC Dealing with Expressions of Opinions and Interpretations

UKAS Guidance on the Application of ISO/IEC Dealing with Expressions of Opinions and Interpretations LAB 13 Expression of opinions & interpretations UKAS Guidance on the Application of ISO/IEC 17025 Dealing with Expressions of Opinions and Interpretations [UKAS Publication ref: LAB 13] Contents Section

More information

Global Harmonization Task Force SG3 Comments and Recommendations ISO/DIS 9001: 2000 and ISO/DIS 9000: 2000 And Revision of ISO and 13488

Global Harmonization Task Force SG3 Comments and Recommendations ISO/DIS 9001: 2000 and ISO/DIS 9000: 2000 And Revision of ISO and 13488 Page 1 of 6 Global Harmonization Task Force SG3 ISO/DIS 9001: 2000 and ISO/DIS 9000: 2000 And Revision of ISO 13485 and 13488 GENERAL COMMENTS The Global Harmonization Task Force Study Group Three (GHTF

More information

AUDIT SAMPLING CHAPTER LEARNING OUTCOMES CHAPTER OVERVIEW

AUDIT SAMPLING CHAPTER LEARNING OUTCOMES CHAPTER OVERVIEW CHAPTER 7 AUDIT SAMPLING After studying this chapter, you will be able to: LEARNING OUTCOMES Define Audit Sampling as per Standards on Auditing 530 and it importance. Identify the Approaches to Audit Sampling

More information

Clinical Review Report (Sample)

Clinical Review Report (Sample) CADTH COMMON DRUG REVIEW Clinical Review Report (Sample) GENERIC DRUG NAME (BRAND NAME) (Manufacturer) Indication: Text Disclaimer: The information in this document is intended to help Canadian health

More information

Re: Integrity in Professional Ethics: A Discussion Paper

Re: Integrity in Professional Ethics: A Discussion Paper 05 February 2010 Mrs Hilde Blomme Director of Practice Regulation Fédération des Experts comptables Européens (FEE) Avenue d Auderghem 22-28 B 1040 Brussels By email: hilde.blomme@fee.be Dear Mrs Blomme,

More information

Practical guidance for applicants on the submission of applications on food additives, food enzymes and food flavourings

Practical guidance for applicants on the submission of applications on food additives, food enzymes and food flavourings Version 2 Updated on 29/11/2011 Practical guidance for applicants on the submission of applications on food additives, food enzymes and food flavourings Valid as of: 11 September 2011 Disclaimer: This

More information

Employment Contract. This sample employment contract is from Self-Employment vs. Employment Status, CDHA (no date available)

Employment Contract. This sample employment contract is from Self-Employment vs. Employment Status, CDHA (no date available) Employment Contract This sample employment contract is from Self-Employment vs. Employment Status, CDHA (no date available (NOTE: This is only one example of an employment contract. This example is meant

More information

EUROPEAN COMMISSION HEALTH AND FOOD SAFETY DIRECTORATE-GENERAL. PHARMACEUTICAL COMMITTEE 21 October 2015

EUROPEAN COMMISSION HEALTH AND FOOD SAFETY DIRECTORATE-GENERAL. PHARMACEUTICAL COMMITTEE 21 October 2015 EUROPEAN COMMISSION HEALTH AND FOOD SAFETY DIRECTORATE-GENERAL Health systems and products Medicinal products authorisations, European Medicines Agency PHARM 689 PHARMACEUTICAL COMMITTEE 21 October 2015

More information

Deloitte Touche Tohmatsu ABN 74 490 121 060 Eclipse Tower 60 Station Street Parramatta Sydney, NSW, 2150 Australia Phone: +61 2 9840 7000 www.deloitte.com.au The Board of Directors The Deaf Society Level

More information

Professional Development: proposals for assuring the continuing fitness to practise of osteopaths. draft Peer Discussion Review Guidelines

Professional Development: proposals for assuring the continuing fitness to practise of osteopaths. draft Peer Discussion Review Guidelines 5 Continuing Professional Development: proposals for assuring the continuing fitness to practise of osteopaths draft Peer Discussion Review Guidelines February January 2015 2 draft Peer Discussion Review

More information

NA LEVEL 3 TECHNICAL QUALIFICATION RECOGNITION

NA LEVEL 3 TECHNICAL QUALIFICATION RECOGNITION NA-019 - LEVEL 3 TECHNICAL QUALIFICATION RECOGNITION Introduction This procedure reflects the adoption of the EN4179-2014 wording as Australian Standard AS3669, and describes the NANDTB processes when

More information

DECISION. Recalling further its decision FCTC/COP5(6) to adopt further partial guidelines;

DECISION. Recalling further its decision FCTC/COP5(6) to adopt further partial guidelines; 66 Conference of the Parties to the WHO Framework Convention on Tobacco Control Seventh session Delhi, India, 7 12 November 2016 12 November 2016 DECISION FCTC/COP7(14) Further development of the partial

More information

Case 2:12-cv KJM-GGH Document 1 Filed 07/02/12 Page 1 of 9 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA. (Sacramento Division)

Case 2:12-cv KJM-GGH Document 1 Filed 07/02/12 Page 1 of 9 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA. (Sacramento Division) Case :-cv-0-kjm-ggh Document Filed 0/0/ Page of PAUL W. REIDL (State Bar No. ) Law Office of Paul W. Reidl Eagle Trace Drive Half Moon Bay, CA 0 Telephone: (0) 0-0 Email: paul@reidllaw.com Attorney for

More information

Consultation: Discontinuing pre-market evaluation of Herbal Component Names (HCNs)

Consultation: Discontinuing pre-market evaluation of Herbal Component Names (HCNs) Complementary Medicines Australia submission to the Therapeutic Goods Administration Consultation: Consultation: Discontinuing pre-market evaluation of Herbal Component Names (HCNs) 12 January 2018 To:

More information

Scientific Working Group on Digital Evidence

Scientific Working Group on Digital Evidence Disclaimer: As a condition to the use of this document and the information contained therein, the SWGDE requests notification by e-mail before or contemporaneous to the introduction of this document, or

More information

LAB5 EDITION 2 NOVEMBER 2012

LAB5 EDITION 2 NOVEMBER 2012 2007 LAB5 EDITION 2 NOVEMBER 2012 Reporting Calibration Results JH CONTENTS SECTION PAGE 1 Introduction 2 2 UKAS calibration accreditation symbol 3 3 General guidance for the presentation of calibration

More information

NA-019 LEVEL 3 QUALIFICATION RECOGNITION FOR AS3669 AND EN 4179 / NAS 410

NA-019 LEVEL 3 QUALIFICATION RECOGNITION FOR AS3669 AND EN 4179 / NAS 410 NA-019 LEVEL 3 QUALIFICATION RECOGNITION FOR AS3669 AND EN 4179 / NAS 410 Initial Qualification Recognition This procedure describes how the NANDTB recognises NDT Level 3 personnel qualifications as meeting

More information

European Federation of Statisticians in the Pharmaceutical Industry (EFSPI)

European Federation of Statisticians in the Pharmaceutical Industry (EFSPI) Page 1 of 14 European Federation of Statisticians in the Pharmaceutical Industry (EFSPI) COMMENTS ON DRAFT FDA Guidance for Industry - Non-Inferiority Clinical Trials Rapporteur: Bernhard Huitfeldt (bernhard.huitfeldt@astrazeneca.com)

More information

II. The Federal Government s Current Approach to Compensation. The issue of compensation for vaccine related injuries has been brought to

II. The Federal Government s Current Approach to Compensation. The issue of compensation for vaccine related injuries has been brought to 13 II. The Federal Government s Current Approach to Compensation The issue of compensation for vaccine related injuries has been brought to congressional and wider public attention most dramatically in

More information

Completed applications can be submitted either by mail or to:

Completed applications can be submitted either by mail or  to: Dear Sir or Madam: Thank you for your interest in the Feldenkrais Foundation s Low Fee Clinic. This popular clinic provides individual Feldenkrais Functional Integration sessions at a reduced rate for

More information

DRAFT FOR PUBLIC COMMENT Guidance Note for ESS9 Financial Intermediaries

DRAFT FOR PUBLIC COMMENT Guidance Note for ESS9 Financial Intermediaries The Guidance Notes provide guidance for the Borrower on the application of the Environmental and Social Standards (ESSs), which form part of the World Bank s 2016 Environmental and Social Framework. The

More information

September audit deficiency trends. acuitas, inc. concluding thoughts. pcaob s audit deficiencies by audit standard.

September audit deficiency trends. acuitas, inc. concluding thoughts. pcaob s audit deficiencies by audit standard. September 2015 home executive summary audit deficiencies pcaob inspections methodology are still significant description of a deficiency audit deficiency trends fvm deficiencies impairment deficiencies

More information

EXTERNAL TRAINER AGREEMENT. THIS AGREEMENT dated as of the day of, 20. BETWEEN: (the External Trainer ) - and -

EXTERNAL TRAINER AGREEMENT. THIS AGREEMENT dated as of the day of, 20. BETWEEN: (the External Trainer ) - and - EXTERNAL TRAINER AGREEMENT THIS AGREEMENT dated as of the day of, 20. BETWEEN: (the External Trainer ) - and - Fortis Fitness Inc. (Fortis Fitness Inc. or Fortis Fitness or the Companies ) This Agreement

More information

Animal Products Notice

Animal Products Notice Animal Products Notice Labelling Requirements for Exports of Dairy Based Infant Formula Products and Formulated Supplementary Food for Young Children 18 December 2014 An animal products notice issued under

More information

COMMISSION REGULATION (EU)

COMMISSION REGULATION (EU) 11.3.2011 Official Journal of the European Union L 64/15 COMMISSION REGULATION (EU) No 234/2011 of 10 March 2011 implementing Regulation (EC) No 1331/2008 of the European Parliament and of the Council

More information

Please find enclosed Dosimetry Service Licence No which replaces Dosimetry Service Licence No

Please find enclosed Dosimetry Service Licence No which replaces Dosimetry Service Licence No Directorate of Nuclear Substance Regulation Telephone: 1 (888) 229-2672 April 12, 2017 Licence Number Christopher Passmore Landauer Inc. 2 Science Road Glenwood, IL 60425-1586 Subject: Dosimetry Service

More information

EMEA WORKING PARTY ON HERBAL MEDICINAL PRODUCTS

EMEA WORKING PARTY ON HERBAL MEDICINAL PRODUCTS The European Agency for the Evaluation of Medicinal Products Evaluation of Medicines for Human Use 25 October 1999 EMEA/HMPWP/23/99 EMEA WORKING PARTY ON HERBAL MEDICINAL PRODUCTS UPDATED DRAFT POINTS

More information

These Rules of Membership apply in respect of all Products purchased by a Member from Sigma (and any Program Partner) on or after 1 February 2017.

These Rules of Membership apply in respect of all Products purchased by a Member from Sigma (and any Program Partner) on or after 1 February 2017. Rules of Membership 1. Introduction These Rules of Membership apply in respect of all Products purchased by a Member from Sigma (and any Program Partner) on or after 1 February 2017. The previously published

More information

The Inclusion of Seasonal Influenza Viruses and Genetic Sequence Data (GSD) in the Context of the Pandemic Influenza Preparedness (PIP) Framework

The Inclusion of Seasonal Influenza Viruses and Genetic Sequence Data (GSD) in the Context of the Pandemic Influenza Preparedness (PIP) Framework The Inclusion of Seasonal Influenza Viruses and Genetic Sequence Data (GSD) in the Context of the Pandemic Influenza Preparedness (PIP) Framework A position paper from the Directors of the GISRS WHO Collaborating

More information

FINAL. In accordance with this four-factor analysis, the City of Rochester has balanced the following:

FINAL. In accordance with this four-factor analysis, the City of Rochester has balanced the following: City of Rochester, New Hampshire Office of Community & Economic Development 31 Wakefield Street Rochester, NH 03867 Office location: 150 Wakefield Street (603) 335-7522 www.rochesternh.net FINAL Language

More information

RECOMMENDATION ADOPTED BY THE INTERGOVERNMENTAL COMMITTEE FOR THE NAGOYA PROTOCOL AT ITS FIRST MEETING

RECOMMENDATION ADOPTED BY THE INTERGOVERNMENTAL COMMITTEE FOR THE NAGOYA PROTOCOL AT ITS FIRST MEETING CBD Distr. GENERAL 21 July 2011 OPEN-ENDED AD HOC INTERGOVERNMENTAL COMMITTEE FOR THE NAGOYA PROTOCOL ON ACCESS TO GENETIC RESOURCES AND THE FAIR AND EQUITABLE SHARING OF BENEFITS ARISING FROM THEIR UTILIZATION

More information

ITPAC.

ITPAC. ITPAC THE IMPORTED TOBACCO PRODUCTS ADVISORY COUNCIL Submission to the Directorate-General Health and Consumer Protection in response to the Green Paper Towards a Europe free from tobacco smoke: policy

More information

NA-019 Level 3 Qualification Recognition for EN 4179 / NAS 410 and AS3669

NA-019 Level 3 Qualification Recognition for EN 4179 / NAS 410 and AS3669 NA-019 Level 3 Qualification Recognition for EN 4179 / NAS 410 and AS3669 This procedure describes how the NANDTB recognises NDT Level 3 personnel qualifications as meeting the requirements of EN 4179,

More information

Independent Assurance Statement by Bureau Veritas

Independent Assurance Statement by Bureau Veritas Nestlé S.A. Independent Assurance of Compliance with the Nestlé Policy and Instructions for Implementation of the WHO International Code of Marketing of Breastmilk Substitutes in Pakistan (August 2015)

More information

THE RESPONSIBLE PHARMACIST REGULATIONS

THE RESPONSIBLE PHARMACIST REGULATIONS THE RESPONSIBLE PHARMACIST REGULATIONS A SUMMARY OF THE RESPONSES TO PUBLIC CONSULTATION ON PROPOSALS FOR THE CONTENT OF THE REGULATIONS DH INFORMATION READER BOX Policy HR / Workforce Management Planning

More information

5/27/15. Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1. Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule

5/27/15. Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1. Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1 Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule Key areas for Modules 1 through 10 Focus on Control objectives Focus on Assertions/procedures

More information

PXL770, a novel direct AMPK activator, improves metabolic disorders in a diet-induced mice model of obesity and diabetes

PXL770, a novel direct AMPK activator, improves metabolic disorders in a diet-induced mice model of obesity and diabetes PXL770, a novel direct AMPK activator, improves metabolic disorders in a diet-induced mice model of obesity and diabetes Sébastien Bolze 1 ; Sophie Hallakou-Bozec 1 ; Michael Roden 2, 3,4 ; Julien Roux

More information

BACKGROUND + GENERAL COMMENTS

BACKGROUND + GENERAL COMMENTS Response on behalf of Sobi (Swedish Orphan Biovitrum AB) to the European Commission s Public Consultation on a Commission Notice on the Application of Articles 3, 5 and 7 of Regulation (EC) No. 141/2000

More information

15 March 2012 Millbank Tower, Millbank, London SW1P 4QP

15 March 2012 Millbank Tower, Millbank, London SW1P 4QP Report on an investigation into complaint no against the London Oratory School 15 March 2012 Millbank Tower, Millbank, London SW1P 4QP Investigation into complaint no against the London Oratory School

More information

What if someone complains about me? A guide to the complaint process

What if someone complains about me? A guide to the complaint process What if someone complains about me? A guide to the complaint process Introduction The purpose of the licensed building practitioner scheme is to set performance standards for building practitioners and

More information

EXTERNAL TRAINER AGREEMENT. THIS AGREEMENT dated as of the day of, 20. BETWEEN: (the External Trainer ) - and -

EXTERNAL TRAINER AGREEMENT. THIS AGREEMENT dated as of the day of, 20. BETWEEN: (the External Trainer ) - and - EXTERNAL TRAINER AGREEMENT THIS AGREEMENT dated as of the day of, 20. BETWEEN: (the External Trainer ) - and - 2566588 Ontario Ltd. operating as Fortis Fitness West (2566588 Ontario Ltd. operating as Fortis

More information

Self-regulatory proposal from the european alcoholic beverages sectors on the provision of nutrition information and ingredients listing

Self-regulatory proposal from the european alcoholic beverages sectors on the provision of nutrition information and ingredients listing Self-regulatory proposal from the european alcoholic beverages sectors on the provision of nutrition information and ingredients listing Disclaimer This common part of the proposal has been approved by

More information

(Legislative acts) REGULATIONS

(Legislative acts) REGULATIONS 31.12.2010 Official Journal of the European Union L 348/1 I (Legislative acts) REGULATIONS REGULATION (EU) No 1235/2010 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 December 2010 amending, as regards

More information

Gavi Alliance Conflict of Interest Policy Version 2.0

Gavi Alliance Conflict of Interest Policy Version 2.0 Version 2.0 DOCUMENT ADMINISTRATION VERSION NUMBER 1.0 APPROVAL PROCESS DATE Reviewed by: Gavi Governance Committee 15 April 2009 Approved by: Gavi Alliance Board 2.0 Prepared by: Legal and Governance

More information

PROPOSED LANGUAGE TO REVISE STANDARD 3.04 OF THE ETHICS CODE

PROPOSED LANGUAGE TO REVISE STANDARD 3.04 OF THE ETHICS CODE PROPOSED LANGUAGE TO REVISE STANDARD 3.04 OF THE ETHICS CODE The Council of Representatives of the American Psychological Association (APA) made the following request to the Ethics Committee in the implementing

More information

CIAA COMMENTS ON DG SANCO DISCUSSION PAPER ON NUTRITIONAL AND FUNCTIONAL CLAIMS

CIAA COMMENTS ON DG SANCO DISCUSSION PAPER ON NUTRITIONAL AND FUNCTIONAL CLAIMS CIAA COMMENTS ON DG SANCO DISCUSSION PAPER ON NUTRITIONAL AND FUNCTIONAL CLAIMS SANCO/1341/2001 MIN/144/01E Final CIAA 2 CIAA KEY PRINCIPLES ON CLAIMS The Food and Drink industry has responded to government

More information

Tamsulosin Hydrochloride 0.4 mg Capsule

Tamsulosin Hydrochloride 0.4 mg Capsule Tamsulosin Hydrochloride 0.4 mg Capsule, Tamsulosin Hydrochloride 0.4 mg Capsule India, Tamsulosin Hydrochloride 0.4 mg Capsule manufacturers India, side effects Tamsulosin Hydrochloride 0.4 mg Capsule

More information

Summary of responses: Consultation on determining the amount of a variable monetary penalty. April 2017

Summary of responses: Consultation on determining the amount of a variable monetary penalty. April 2017 Summary of responses: Consultation on determining the amount of a variable monetary penalty April 2017 1. Introduction 1.1 One of SEPA s most important roles, as Scotland s principal environmental regulator,

More information

Background EVM. FAO/WHO technical workshop on nutrient risk assessment, Geneva, May 2005, published 2006.

Background EVM. FAO/WHO technical workshop on nutrient risk assessment, Geneva, May 2005, published 2006. UK GOVERNMENT RESPONSE TO THE EUROPEAN COMMISSION S DISCUSSION PAPER ON THE SETTING OF MAXIMUM AND MINIMUM AMOUNTS FOR VITAMINS AND MINERALS IN FOODSTUFFS. Background The United Kingdom (UK) Government

More information

M I L L E R T H O M S O N LLP Barristers & Solicitors, Patent & Trade Mark Agents

M I L L E R T H O M S O N LLP Barristers & Solicitors, Patent & Trade Mark Agents M I L L E R T H O M S O N LLP Barristers & Solicitors, Patent & Trade Mark Agents Communiqué for Health Industry Clients on the Legal Retainer Program Canada s New Natural Health Products Regulations On

More information

SECTION III GUIDELINES FOR SUBSIDIARY BODIES. SECTION III: Guidelines for Subsidiary Bodies

SECTION III GUIDELINES FOR SUBSIDIARY BODIES. SECTION III: Guidelines for Subsidiary Bodies SECTION III: Guidelines for Subsidiary Bodies SECTION III GUIDELINES FOR SUBSIDIARY BODIES Guidelines to Host Governments of Codex Committees and ad hoc Intergovernmental Task Forces. (Adopted in 2004)

More information

IAF Mandatory Document. Requirements for the Migration to ISO 45001:2018 from OHSAS 18001:2007 (IAF MD 21:2018)

IAF Mandatory Document. Requirements for the Migration to ISO 45001:2018 from OHSAS 18001:2007 (IAF MD 21:2018) IAF Mandatory Document Requirements for the Migration to ISO 45001:2018 from OHSAS 18001:2007 Issue 1 (IAF MD 21:2018) Issue 1 Requirements for the Migration to Page 2 of 12 The (IAF) facilitates trade

More information

Comment response document for NPA

Comment response document for NPA Comment response document for NPA 145-11 A total of 20 commnets were received from 4 JAA-NAAs, 1 JAA Central Division, 2 Euro Associations, 8 JAR145 organisations, 1 USA Manufacturer and 1 European Operator.

More information

CMA Response: Health Canada s Medical Marihuana Regulatory Proposal. Submitted to the Office of Controlled Substances Health Canada.

CMA Response: Health Canada s Medical Marihuana Regulatory Proposal. Submitted to the Office of Controlled Substances Health Canada. CMA Response: Health Canada s Medical Marihuana Regulatory Proposal Submitted to the Office of Controlled Substances Health Canada February 28, 2013 A healthy population and a vibrant medical profession

More information

Employment Application

Employment Application Please Print Date: Name: Business Telephone ( ) Cell Phone ( ) Home Telephone ( ) Email Present Address Permanent Address, if different from present address: Employment Desired Position applying for: Job

More information

National Health Freedom Action (NHFA) DOCKET NO. 2006d-0480 Comments on the FDA Guidance Document May 15, 2007 Page 1 of 9 BEFORE

National Health Freedom Action (NHFA) DOCKET NO. 2006d-0480 Comments on the FDA Guidance Document May 15, 2007 Page 1 of 9 BEFORE Page 1 of 9 DOCKET NO. 2006d-0480 BEFORE THE UNITED STATES OF AMERICA DEPARTMENT OF HEALTH AND HUMAN SERVICES FOOD AND DRUG ADMINISTRATION COMMENTS OF NATIONAL HEALTH FREEDOM ACTION ON THE FDA DRAFT GUIDANCE

More information

Environmental, Health and Safety

Environmental, Health and Safety Environmental, Health and Safety Codes of Practice The Environmental, Health and Safety (EHS) Codes of Practice set forth Zimmer EHS requirements for our business functions and facilities worldwide. In

More information

SPECIAL DISCLAIMER FOR INTERPRETING SERVICES INVOLVING CALLS TO EMERGENCY SERVICE PROVIDERS (911/E911), OR LEGAL, MEDICAL OR MENTAL HEALTH ISSUES

SPECIAL DISCLAIMER FOR INTERPRETING SERVICES INVOLVING CALLS TO EMERGENCY SERVICE PROVIDERS (911/E911), OR LEGAL, MEDICAL OR MENTAL HEALTH ISSUES SPECIAL DISCLAIMER FOR INTERPRETING SERVICES INVOLVING CALLS TO EMERGENCY SERVICE PROVIDERS (911/E911), OR LEGAL, MEDICAL OR MENTAL HEALTH ISSUES Governing Language. The English language version of this

More information

The Nutrition (Amendment) (EU Exit) Regulations 2018

The Nutrition (Amendment) (EU Exit) Regulations 2018 The Nutrition (Amendment) (EU Exit) Regulations 2018 A public consultation Contents Introduction... 3 Why we are consulting... 4 Nutrition and Health Claims... 6 Proposals... 6 Vitamins, minerals, and

More information

ESM MANAGEMENT COMMENTS ON BOARD OF AUDITORS ANNUAL REPORT TO THE BOARD OF GOVERNORS. for the period ended 31 December 2015

ESM MANAGEMENT COMMENTS ON BOARD OF AUDITORS ANNUAL REPORT TO THE BOARD OF GOVERNORS. for the period ended 31 December 2015 ESM MANAGEMENT COMMENTS ON BOARD OF AUDITORS ANNUAL REPORT TO THE BOARD OF GOVERNORS for the period ended 31 December 2015 2 EUROPEAN STABILITY MECHANISM Dear Chairperson, I would like to thank you for

More information

DIRECTIVE 2004/24/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL. of 31 March 2004

DIRECTIVE 2004/24/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL. of 31 March 2004 30.4.2004 Official Journal of the European Union L 136/85 DIRECTIVE 2004/24/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 31 March 2004 amending, as regards traditional herbal medicinal products,

More information

Common Criteria for Cosmetic Claims

Common Criteria for Cosmetic Claims Common Criteria for Cosmetic Claims Job done or the opening of Pandora s Box? Dr Chris Flower Director-General Cosmetic, Toiletry and Perfumery Association www.ctpa.org.uk Presentation summary: CAP/BCAP

More information

INFORMED CONSENT REQUIREMENTS AND EXAMPLES

INFORMED CONSENT REQUIREMENTS AND EXAMPLES Office of Research Compliance INFORMED CONSENT REQUIREMENTS AND EXAMPLES No investigator may involve a human being as a subject in research unless the investigator has obtained the legally effective informed

More information