Translation of "chef du groupe d'audit " (French → English) :

3. If the lead beneficiary does not succeed in securing repayment from other beneficiaries or if the managing authority does not succeed in securing repayment from the lead or sole beneficiary, the Member State or third country on whose territory the beneficiary concerned is located or, in the case of an EGTC, is registered shall reimburse the managing authority any amounts unduly paid to that beneficiary.

However, Member States and third countries or territories participating in a cooperation programme may agree to the lead beneficiary being located in a third country or territory participating in that cooperation programme, provided that the managing authority is satisfied that the lead beneficiary can carry out the tasks set out in paragraphs 2 and 3 and that the requirements for management, verification and audit are fulfilled.

By this appeal, the Commission seeks the annulment of the judgment of the Civil Service Tribunal (CST) of 13 November 2008 in Case F-90/07 Traore v Commission, in which the CST annulled the Commission's decision of 12 December 2006, rejecting Mr Traore's candidature for the post of head of operations of the Commission's delegation in Tanzania and the decision to appoint another candidate to that post, inasmuch as the level at which the post at issue was to be filled had been fixed at grades AD 9 to AD 14 (and not limited to one of the groups of two grades AD 9/AD 10, AD 11/AD 12 or AD 13/AD 14).

(b)the group auditor evaluates the audit work performed by any third-country auditor(s) or statutory auditor(s) and third-country audit entity(ies), or audit firm(s) for the purpose of the group audit, and documents the nature, timing and extent of the work performed by those auditors, including, where applicable, the group auditor's review of relevant parts of those auditors' audit documentation.

when a component of a group of undertakings is audited by auditor(s) or audit entity(ies) from a third country that has no working arrangement as referred to in Article 47, the group auditor is responsible for ensuring proper delivery, when requested, to the public oversight authorities of the documentation of the audit work performed by the third-country auditor(s) or audit entity(ies), including the working papers relevant to the group audit.

in the case of a group audit, at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or