The accounting auditors meet with all auditors, and the auditing manager meets with the standing auditors on a regular basis or as necessary to exchange information and opinions while maintaining cooperation.
Article 38. The term of office of an Accounting Auditor shall expire upon conclusion of the last regular general meeting of shareholders held for the business year ending within 1 year after their election.
Main items on the agenda at the meetings of the Audit& Supervisory Committee include drawing-up audit plans, preparing audit reports, evaluating on the reappointment of the Accounting Auditor and giving consent to compensation for the Accounting Auditor.
The head shall lead the meetings and others and consult with the management, the Board of Corporate Auditors,Accounting Auditors and Internal Audit Department as needed.
Hodogaya Chemical appoints Grant Thornton Taiyo LLC as its Financial Auditor, and in addition to financial audit services, receives advices on accurate and fair business practices through internal control audit.
Westinghouse will also recognize a certain amount of goodwill in its balance sheet, and will finalize its valuation through proper processes with outside auditors within 12 months of the completion of the acquisition.
The accounting auditor, Audit and Supervisory Committee, internal audit team, accounting department, and other related parties shall meet regularly to share information about the compliance system of the company and its group affiliates, as well as any other issues.
Pursuant to the provisions of the Investment Trust Act, certain issues concerning investment corporations(such as amendment of the Articles of Incorporation, selection and dismissal of corporate officers, supervisory officers and accounting auditors, etc.) shall be resolved at the general meeting of unitholders comprised of unitholders.
In addition to a general meeting of all unitholders, MHR's governance structure consists of one executive director, two supervisory directors, the board of directors and an accounting auditor as required by the Act on Investment Trusts and Investment Corporations.
Audit Committee The Audit Committee reviews the execution of duties by directors and executive officers, prepares audit reports, and decides the content of proposals for appointment, dismissal, and non-reappointment of accounting auditors to be submitted to the General Meeting of Shareholders.
Furthermore, full-time auditors participate in important meetings including the Group Management Meeting in addition to the Board of Directors meeting while receiving relevant reports from the accounting auditor, directors, and the employees of each division to build a system that enables the exchange of opinions with individual bodies at any time.
Accounting Auditor In addition to auditing the financial statements and the like of JLF, if the Accounting Auditor(Auditor) finds the conduct of business by the executive director(s) to be improper or discovers any material violation of law or the Articles, the Auditor shall report to a supervisory director and take other actions set forth by law.
Commissions that will be borne by OJR include asset management fees, OJR's director compensation, accounting auditor compensation, general operational fees for administrative work related to institutional operations such as the management of Board of Directors meetings, General Unitholders' meetings and other bodies, unitholder registry administration fees, account management fees, asset custodian fees, general operational fees relating to accounting, etc.
役会会計監査人及び。
The Board of Corporate Auditors Accounting Auditors.
退任する会計監査人の名称。
Name of the resigning independent auditor.
会計監査人の独立性の強化。
Enhancing the independence of the external auditor.
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