Translation of "Contrôle d'occupation des lignes de postes " (French → English) :

In addition, audit procedures and guidance for risk-based ex post audits will be developed focussed on possible fraud cases and irregularities.

58. Draws attention to the plight of the internally displaced persons (IDPs) and people in severe and continuing need created by the earthquake; in the absence of a convention on the rights of IDPs, welcomes the UN's "Guiding Principles", which offer the basis for a humane response to the insidious assault of forced displacement on human rights, and demands that all relevant authorities with an interest in Kashmir respect those principles; calls on the Government of Pakistan to do everything in its power to assign land to the inhabitants of those villages that disappeared in landslides as soon as possible, in order for them to be able ...[+++]to reconstitute themselves as villages and to rebuild permanent housing facilities; strongly recommends that the EU focus consistently on the above principles, as well as on broader issues of democracy, justice and human rights in all four parts of Kashmir; notes also that on both sides of the LoC long-standing 'refugee' camps should be dismantled, and proper attention paid to their occupants' protection, needs and social integration, and the occupants either allowed to return home speedily or be permanently resettled; notes that the international community should offer continuing assistance in this regard;

47. Draws attention to the plight of the internally displaced persons (IDPs) and people in severe and continuing need created by the earthquake; in the absence of a convention on the rights of IDPs, welcomes the UN’s ‘Guiding Principles’, which offer the basis for a humane response to the insidious assault of forced displacement on human rights, and demands that all relevant authorities with an interest in Kashmir respect these principles; calls on the Government of Pakistan to do everything in its power to assign land to the inhabitants of those villages that disappeared in landslides as soon as possible in order for them to be able t ...[+++]o reconstitute themselves as villages and to rebuild permanent housing facilities; strongly recommends that the EU focus consistently on the above principles, as well as on broader issues of democracy, justice and human rights in all four parts of Kashmir; notes also that on both sides of the LoC long-standing 'refugee' camps should be dismantled, and proper attention paid to their occupants' protection, needs and social integration, and the occupants either allowed to return home speedily or be permanently resettled; notes that the international community should offer assistance in this regard;

58. Draws attention to the plight of the internally displaced persons (IDPs) and people in severe and continuing need created by the earthquake; in the absence of a convention on the rights of IDPs, welcomes the UN's "Guiding Principles", which offer the basis for a humane response to the insidious assault of forced displacement on human rights, and demands that all relevant authorities with an interest in Kashmir respect those principles; calls on the Government of Pakistan to do everything in its power to assign land to the inhabitants of those villages that disappeared in landslides as soon as possible, in order for them to be able ...[+++]to reconstitute themselves as villages and to rebuild permanent housing facilities; strongly recommends that the EU focus consistently on the above principles, as well as on broader issues of democracy, justice and human rights in all four parts of Kashmir; notes also that on both sides of the LoC long-standing 'refugee' camps should be dismantled, and proper attention paid to their occupants' protection, needs and social integration, and the occupants either allowed to return home speedily or be permanently resettled; notes that the international community should offer continuing assistance in this regard;

3. The statutory auditor or the key audit partner who carries out the statutory audit on behalf of an audit firm shall not be allowed to take up a key management position in the audited entity before a period of at least two years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement.

A person is considered to have a supervisory position when he or she supervises the work of at least one person (other than apprentices).