Securities companies must be organized as kabushiki kaisha with a statutory auditor or auditing committee, and must maintain minimum shareholder equity of ¥ 50 million.

The NAO works under pressure to meet statutory and public expectations, playing multiple roles: as auditor, evaluator and guide.

* European Union: Directive 2006 / 43 / EC, article 41. 2: (...) the audit committee shall, inter alia: ( a ) Monitor the financial reporting process ; ( b ) Monitor the effectiveness of the company's internal control, internal audit where applicable, and risk management systems ; ( c ) Monitor the statutory audit of the annual and consolidated accounts ; ( d ) Review and monitor the independence of the statutory auditor or audit firm, and in particular the provision of additional services to the audited entity.

* European Union: Directive 2006 / 43 / EC, article 41. 3 and 41. 4: " In a public-interest entity, the proposal of the administrative or supervisory body for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.

Financial audit The NAO ’ s financial audits give assurance over three aspects of government expenditure: the truth and fairness of financial statements ; the regularity ( or statutory validity ) of the expenditure, and ; the propriety of the audited body ’ s conduct in accordance with parliamentary, statutory and public expectations.

Forensic accountants are also increasingly playing more proactive risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisers to audit committees, fraud deterrence engagements, and assisting in investment analyst research.

European Parliament resolution of 10 March 2009 on implementation of Directive 2006 / 43 / EC on statutory audits of annual accounts and consolidated accounts ( 2008 / 2247 ( INI )): ‘’”(...) Stresses that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors, supervisory boards and auditors ; and that non-executive board members should consider carefully the possibility of having meetings without executive board members being present .”’’

In recent years QIOs have undertaken to facilitate continual improvement of health care services within their constituent communities in addition to their original and ongoing statutory audit / inspection role of medical peer review, i. e., akin to the traditional function of quality assurance.

The Canadian branch of ACCA is pursuing recognition for statutory audit purposes in the province of Ontario under the province's Public Accounting Act of 2004

For example, claims of natural monopoly are often used as justification for government intervening to establish a statutory monopoly ( government monopoly or government-granted monopoly ) where competition is outlawed, under the claim that multiple firms providing a good or service entails more collective costs to an economy than that which would be the case if a single firm provided a good or service.

`` When and if it can do so without jeopardizing constitutional and statutory tax-exemption privileges essential to the maintenance of its educational program and facilities, Emory University will consider applications of persons desiring to study or work at the University without regard to race, color or creed, continuing university policy that all applications shall be considered on the basis of intellectual and moral standards and other criteria designed to assure the orderly and effective conduct of the university and the fulfillment of its mission as an institution of Christian higher education ''.

" The phrase due process of law first appeared in a statutory rendition of Magna Carta in A. D. 1354 during the reign of Edward III of England, as follows: " No man of what state or condition he be, shall be put out of his lands or tenements nor taken, nor disinherited, nor put to death, without he be brought to answer by due process of law.

Statutory Burglary is defined as: If any person in the nighttime enters without breaking, or in the daytime breaks and enters or enters and conceals himself in a dwelling house or an adjoining, occupied outhouse, or, in the nighttime enters without breaking or at any time breaks and enters or enters and conceals himself in any office, shop, manufactured home, storehouse, warehouse, banking house, church or other house, or any ship, vessel or river craft, or any railroad car, or any automobile, truck, or trailer, if such automobile, truck or trailer is used as a dwelling or place of human habitation, with intent to commit murder, rape, robbery or arson in violation of Virginia State code section 18. 2-77, 18. 2-79, or 18. 2-80, shall be deemed guilty of statutory burglary, which offense shall be a class 3 felony.

Additionally, if any person commits any of the acts mentioned in the VA state code section 18. 2-90 with intent to commit larceny, or any felony other than murder, rape, robbery or arson in violation of VA state code section 18. 2-77, 18. 2-79, or 18. 2-80, or if any person commits any acts mentioned in 18. 2-89 or 18. 2-90 with intent to commit assault and battery, shall be guilty of statutory burglary, punishable by confinement in a state correctional facility for not less than one or more than twenty years, or, in the discretion of the jury or the court trying the case without a jury, be confined in jail for a period not exceeding twelve months or fined not more than $ 2, 500, either or both.

Section 218 of the Local Government Act 1972 that established the new system stated: " Her Majesty shall appoint a lord-lieutenant for each county in England and Wales and for Greater London ..." The Act appears to be the first statutory use of the term " lord-lieutenant " for lieutenants to counties.

The bill shall then be repassed only by a qualified majority of three-fifths in the presence of at least half of the statutory number of Deputies.

The statutory portion of the codification of Georgia laws prepared by the Code Revision Commission and the Michie Company pursuant to a contract entered into on June 19, 1978, is enacted and shall have the effect of statutes enacted by the General Assembly of Georgia.

The statutory portion of such codification shall be merged with annotations, captions, catchlines, history lines, editorial notes, cross-references, indices, title and chapter analyses, and other materials pursuant to the contract and shall be published by authority of the state pursuant to such contract and when so published shall be known and may be cited as the ' Official Code of Georgia Annotated '.

The statutory language at issue provided that if a government agency violated the act " in a manner which was intentional or willful, the United States shall be liable to the individual in an amount equal to the sum of actual damages sustained by the individual as a result of the refusal or failure, but in no case shall a person entitled to recovery receive less than the sum of $ 1, 000.

This followed a statutory amendment in 1944 that read " Nothing herein contained shall render women ineligible as candidates ", and was contained in Chapter 1 of Statute 1.

If a foreign defendant qualifies as a " Foreign State " under the FSIA, the Act provides that it shall be immune to suit in any U. S. Court — federal or state — unless a statutory exception to immunity applies.

In the United States, the President derives these powers from the loosely worded statements in the Constitution that " the executive Power shall be vested in a President " and that the President should " take care that the laws be faithfully executed "; defined through practice rather than through constitutional or statutory law.

#( a ) The election of members shall take place annually at the second statutory half-yearly meeting of the General Council ; but a casual vacancy may be filled at either statutory half-yearly meeting.

#( a ) When necessary, the Convener and the Vice Convener shall be elected by the Business Committee from among its elected members at the first meeting following the second statutory half-yearly meeting of the General Council serving until their ordinary membership term expires.

All state schools have a statutory requirement to teach the subject, assess pupil attainment and report student's progress in citizenship to parents.

In an August 2010 report, the Center for Immigration Studies, through direct communication with foreign government officials and analysis of relevant foreign law including statutory and constitutional law, was able to confirm that 30 of the world's 194 countries grant automatic birthright citizenship ( although they were not able to obtain definitive information from 19 countries ).

Lubbers responded to the OIOS report in a letter setting out to ( a ) deny acts of sexual harassment or abuse took place ; ( b ) establish that such evidence of the alleged misconduct as is said to exist is insufficient and flawed ; and ( c ) conclude that the report itself would appear to be based on an irregular statutory basis and also flawed by errors of law and reasoning.

" The OTJAG attorney concluded his report by recommending that " it may be advisable to examine the possiblity of further defining qualifying criteria in the SECNAV Awards Manual in line with the statutory guidance for the purpose of simplifying future decisionmaking regarding the POW Medal ," but this step was not taken.

The interim report, released on 22 January 2004, was perceived by the media as supporting a complete abolishment of the statutory tests at both Key Stages 2 and 3.

The Commission has a statutory duty to produce reports on the administration of certain elections ( for example UK Parliamentary General Elections ) and may be asked to report on other types of election ( such as local government elections ).

* As with other electoral events, the Electoral Commission has a statutory duty to prepare and publish a report on the administration of a relevant referendum and to give guidance and advice to administrators and campaigners.

A further government report in 2001 entitled Transforming Youth Work for the first time outlined the statutory responsibility for all local government organisations to provide targeted youth work activities within their region.

Typically each of the smaller transactions is executed in an amount below some statutory limit that normally does not require a financial institution to file a report with a government agency.

They have a statutory duty to produce a final report on the review by 1 October 2013.

The report was particularly damaging, since the Nationals faced a statutory general election later that year.

While there are some statutory exemptions under this rule for de minimis fringe amounts, and for achievement awards, the general rule is the employee must report a “ gift ” from the employer as income for Federal income tax purposes.

The report of the Commission concluded with a total of 89 recommendations in the general areas of statutory, legal administration and law enforcement reform, identification of drug users, promotion of programs to discourage drug use, information sharing amongst various agencies concerned with drug trade ( health, drug regulation, communications and law enforcement ); co-operation with other Australian jurisdictions, other countries and international agencies in obtaining information about and dealing with the drug problem ; and improved treatment of drug addicts.

Many law reform bodies are statutory corporations set up by governments, although they are usually independent from government control, providing intellectual independence to accurately reflect and report on how the law should progress.

In 1844 a new legislative committee decided to consider it statutory.

By 1907, the Society possessed a statutory disciplinary committee, and was empowered to investigate solicitors ' accounts and to issue annual practising certificates.

In 1844, a new legislative committee decided to consider it statutory.

He served on many Parliamentary committees and his last role was chairing the statutory instruments committee.

* Joint Select Committee on Deficit Reduction is a statutory joint select committee created by the Budget Control Act of 2011, enacted on August 2, 2011.

The Boundary Committee for England was a statutory committee of the Electoral Commission, an independent body set up by the UK Parliament.

On the same day the Boundary Committee for England became a statutory committee of the Commission.

Peer review records, and other hospital documents of quality control committee meetings are generally not subject to subpoena duces tecum, since these have statutory immunity.

The Boston Harbor Islands National Recreation Area is managed by the Boston Harbor Islands Partnership, a statutory body established as a federal operating committee by the park enabling legislation.

The role of the secretariat is to support the Treasury Board as a committee of ministers, and to fulfill the statutory responsibilities of a central government agency.

Additionally, per RCW 29A. 80. 51, Precinct committee officer — Election — Term., states: he statutory requirements for filing as a candidate at the primaries apply to candidates for precinct committee officer.

His government service included being chairman of the United States Air Force Scientific Advisory Board, chairman of the Federal Communications Commission Technological Advisory Council, chairman of the statutory visiting committee of the National Institute of Standards and Technology, and membership on the Defense Science Board.

The new statutory board absorbed most of these regular officers, although the committee recommended the early retirement of 460 older officers, with an enhanced pension scheme offered to them as compensation.

Following his retirement, Blackwell's continued interest in legal matters was shown by his 1934 appointment as chairman of the statutory committee of Britain's Pharmaceutical Society, to which he had been elected an honorary member in 1928.