Traduction de «jugement des comptables publics » (Français → Anglais) :

treasury manager | treasury officer | public finance accountant | treasury accountant

licensed public accountant | public accountant

An Act respecting the collection and management of the Revenue, the Auditing of Public Accounts, and the liability of Public Accounts

International Public Sector Accounting Standards [ IPSAS ]

publication of the judgment in poster form

publication of the judgment | publication of the verdict | publication of the decision

any judgment rendered in a criminal case or in a suit at law shall be made public

It should however be possible to use the information resulting from the valuation to identify potential misapplications by the entity of accounting standards or of the prudential regulatory framework, or to determine changes in the entity's accounting policies or in the assumptions or judgements driving the measurement of assets and liabilities.

In particular, my recent time as a UK Accounting Officer required the exercise of independent, non-political judgement on issues of public expenditure; and my experience as a Non-Executive Director in an NHS Trust required the independent scrutiny by me of its financial and service performance.

50. Notes with concern the Commission’s interim report on the progress made by Romania under the Cooperation and Verification Mechanism; is pleased, however, to note the positive upward trend in the record of the National Integrity Agency (ANI) in pursuing cases of unjust enrichment and identifying conflicts of interest; notes that the ANI’s funding was increased with Union money; is, however, concerned that there is no uniform follow-up to ANI cases and that the follow-up is often delayed; welcomes the fact that the National Anticorruption Directorate (DNA) continued to act as an effective prosecution service in high-level corruption cases; notes the increase in 2011 in the number of indictments, court decisions and convictions and th ...[+++]e acceleration of cases in the High Court of Cassation and Justice, which is reflected in the 85 % increase in final court decisions in DNA cases compared to 2011; is concerned at the results of an analysis of court judgments in cases of high-level corruption, which shows that 60 % of sentences are suspended and the sentences are often the minimum provided by law; is surprised at the unsatisfactory practice in relation to the prompt publication of substantiated judgments, which encourages the risk of statute-barring in some cases of high-level corruption as a result of protracted substantiation caused by the long-delayed possibility of redress; calls on the Commission to disclose how much funding has been allocated to supporting Romania’s efforts to achieve judicial reform; expects to see further improvements within the coming year; calls on the Commission to increase pressure on the Romanian government to implement the Commission’s recommendations; expects the Commission to call on the Romanian government, without fail, to ensure that the Romanian government’s efforts to develop a consistent jurisprudence in public procurement trials are increased; calls on the Commission steadfastly and determinedly to insist vis-à-vis th ...

51. Notes with concern the Commission's interim report on the progress made by Romania under the Cooperation and Verification Mechanism; is pleased, however, to note the positive upward trend in the record of the National Integrity Agency (ANI) in pursuing cases of unjust enrichment and identifying conflicts of interest; notes that the ANI's funding was increased with Union money; is, however, concerned that there is no uniform follow-up to ANI cases and that the follow-up is often delayed; welcomes the fact that the National Anticorruption Directorate (DNA) continued to act as an effective prosecution service in high-level corruption cases; notes the increase in 2011 in the number of indictments, court decisions and convictions and th ...[+++]e acceleration of cases in the High Court of Cassation and Justice, which is reflected in the 85 % increase in final court decisions in DNA cases compared to 2011 ; is concerned at the results of an analysis of court judgments in cases of high-level corruption, which shows that 60 % of sentences are suspended and the sentences are often the minimum provided by law; is surprised at the unsatisfactory practice in relation to the prompt publication of substantiated judgments, which encourages the risk of statute-barring in some cases of high-level corruption as a result of protracted substantiation caused by the long-delayed possibility of redress; calls on the Commission to disclose how much funding has been allocated to supporting Romania's efforts to achieve judicial reform; expects to see further improvements within the coming year; calls on the Commission to increase pressure on the Romanian government to implement the Commission's recommendations; expects the Commission to call on the Romanian government, without fail, to ensure that the Romanian government's efforts to develop a consistent jurisprudence in public procurement trials are increased; calls on the Commission steadfastly and determinedly to insist vis-à-vis t ...