{"id":2754,"date":"2015-11-08T13:57:09","date_gmt":"2015-11-08T11:57:09","guid":{"rendered":"http:\/\/asemer.ro\/censor-de-cuentas\/?lang=en"},"modified":"2021-04-13T09:28:31","modified_gmt":"2021-04-13T07:28:31","slug":"the-auditor-or-the-board-of-statutory-auditors","status":"publish","type":"page","link":"https:\/\/www.asemer.ro\/index.php\/the-auditor-or-the-board-of-statutory-auditors\/","title":{"rendered":"The Auditor or the Board of Statutory Auditors"},"content":{"rendered":"<p>[vc_row overlay=\u00bbnone\u00bb fullwidth=\u00bbno\u00bb][vc_column width=\u00bb2\/3&#8243; wap_class=\u00bb\u00bb wap_id=\u00bb\u00bb][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">When the Association has over 15 members, the Board of Directors will propose to the Assembly an auditor, who may be a member of the Association but not one of the Board of Directors or a third party.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">At the first General Assembly held after the Association has more than 100 members registered, the agenda of the Assembly must necessarily include the approval of a Board of Statutory Auditors.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The Board of Statutory Auditors must consist of three members. Members of the Board of Directors cannot be auditors. At least one of the auditors must be an authorized accountant or a chartered accountant.<\/span><br \/>\n<span style=\"color: #000000;\"> The General Assembly shall approve the general rules of organization and functioning of the Board of Statutory Auditors. The Board of Statutory Auditors can draft its internal rules of operation.<\/span><br \/>\n<span style=\"color: #000000;\"> The Board of Directors or any member of the Association having the right to vote may designate the Board of Statutory Auditors.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The proposals of the members of the Association for designating the Board of Statutory Auditors shall be submitted to the Board of Directors at least 5 working days prior to the \u00a0holding of the General Assembly Meeting. Proposals submitted after this deadline will not be taken into consideration.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">All proposals must include the curriculum vitae of each of the auditors and their financial proposal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The tasks of the auditor or of the Board of Statutory Auditors are the following:<\/span><\/p>\n<p><span style=\"color: #000000;\"> \u2022 Check the way the assets of the Association are operated<\/span><br \/>\n<span style=\"color: #000000;\"> \u2022 Prepare and submit reports to the General Assembly<\/span><br \/>\n<span style=\"color: #000000;\"> \u2022 Take part in meetings of the Board of Directors without having the right to vote<\/span><br \/>\n<span style=\"color: #000000;\"> \u2022 Fulfill any other task established by the General Assembly<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/3&#8243; wap_class=\u00bb\u00bb wap_id=\u00bb\u00bb][vc_column_text]<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row overlay=\u00bbnone\u00bb fullwidth=\u00bbno\u00bb][vc_column width=\u00bb2\/3&#8243; wap_class=\u00bb\u00bb wap_id=\u00bb\u00bb][vc_column_text] When the Association has over 15 members, the Board of Directors will propose to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":1000,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2754","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Auditor or the Board of Statutory Auditors - ASEMER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asemer.ro\/index.php\/the-auditor-or-the-board-of-statutory-auditors\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Auditor or the Board of Statutory Auditors - ASEMER\" \/>\n<meta property=\"og:description\" content=\"[vc_row overlay=\u00bbnone\u00bb fullwidth=\u00bbno\u00bb][vc_column width=\u00bb2\/3&#8243; wap_class=\u00bb\u00bb wap_id=\u00bb\u00bb][vc_column_text] When the Association has over 15 members, the Board of Directors will propose to [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asemer.ro\/index.php\/the-auditor-or-the-board-of-statutory-auditors\/\" \/>\n<meta property=\"og:site_name\" content=\"ASEMER\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/asociacionasemer\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-13T07:28:31+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@asemer_rumania\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/index.php\\\/the-auditor-or-the-board-of-statutory-auditors\\\/\",\"url\":\"https:\\\/\\\/www.asemer.ro\\\/index.php\\\/the-auditor-or-the-board-of-statutory-auditors\\\/\",\"name\":\"The Auditor or the Board of Statutory Auditors - ASEMER\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/#website\"},\"datePublished\":\"2015-11-08T11:57:09+00:00\",\"dateModified\":\"2021-04-13T07:28:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/index.php\\\/the-auditor-or-the-board-of-statutory-auditors\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.asemer.ro\\\/index.php\\\/the-auditor-or-the-board-of-statutory-auditors\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/index.php\\\/the-auditor-or-the-board-of-statutory-auditors\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.asemer.ro\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Auditor or the Board of Statutory Auditors\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/#website\",\"url\":\"https:\\\/\\\/www.asemer.ro\\\/\",\"name\":\"ASEMER\",\"description\":\"Asociaci\u00f3n de Empresas Espa\u00f1olas en Ruman\u00eda\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.asemer.ro\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/#organization\",\"name\":\"ASEMER\",\"url\":\"https:\\\/\\\/www.asemer.ro\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.asemer.ro\\\/wp-content\\\/uploads\\\/2020\\\/12\\\/logo-ASEMER-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.asemer.ro\\\/wp-content\\\/uploads\\\/2020\\\/12\\\/logo-ASEMER-scaled.jpg\",\"width\":2560,\"height\":849,\"caption\":\"ASEMER\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asemer.ro\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/asociacionasemer\",\"https:\\\/\\\/x.com\\\/asemer_rumania\",\"https:\\\/\\\/ro.linkedin.com\\\/in\\\/asemer-asociaci\u00f3n-empresas-espa\u00f1olas-en-ruman\u00eda-724772a6?trk=author_mini-profile_title\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UC73m8-BDsg857OL0Ogv5aQA\\\/videos\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Auditor or the Board of Statutory Auditors - ASEMER","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.asemer.ro\/index.php\/the-auditor-or-the-board-of-statutory-auditors\/","og_locale":"es_ES","og_type":"article","og_title":"The Auditor or the Board of Statutory Auditors - ASEMER","og_description":"[vc_row overlay=\u00bbnone\u00bb fullwidth=\u00bbno\u00bb][vc_column width=\u00bb2\/3&#8243; 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