stockholder officer | shareholder officer | stockholder-manager | shareholder-manager

return on common equity | return on common stock equity | ROCE

list of shareholders | list of stockholders | register of members | register of shareholders | register of stockholders | share ledger | share register

information technology auditor | IT Quality Appraiser | ICT auditor | IT auditor

registered shareholder | registered stockholder | stockholder of record | recorded shareholder | holder of record | owner of record | shareholder of record

non-controlling shareholder

minority shareholder protection [ minority protection ]

annual meeting of shareholders

18. Believes that fluent, regular dialogue between the external auditor, the internal auditor and the audit committee is vital to allow effective auditing, as the shareholders need to be kept informed – for example as to why an auditor is appointed, reappointed or withdrawn – by means of specific clarifications relating to the audit committee report;

18. Believes that fluent, regular dialogue between the external auditor, the internal auditor and the audit committee is vital to allow effective auditing, as the shareholders need to be kept informed – for example as to why an auditor is appointed, reappointed or withdrawn – by means of specific clarifications relating to the audit committee report;

4. Calls on the Commission to review audit committee practices with regard to tendering processes with a particular view to aspects of transparency and administrative burdens associated with a formal tendering process, whilst ensuring that the quality of auditing services is not affected; considers that, in order to guarantee the independence of audits, companies should consider an open tendering process for statutory appointments of external auditors every eight years, on a renewable basis; encourages the Commission to include the results of an annual discussion of the auditor selection in an audit committee report to the shareholder ...[+++]assembly;

59. Calls on the Commission, in connection with tendering by public-interest entities, to stipulate that fair access to the tendering process must be provided for at least two non-Big Four audit firms alongside the Big Four firms; takes the view that audit committees must be given a key role in this process, in which shareholders must also take part; calls on the Commission to review audit committee practices in relation to tendering processes, with a special focus on aspects of administrative burdens associated with a formal tendering process and with a view to ensuring that the shareholders' final decision on the appointment of audit ...[+++]ors is based on a proposal from the audit committee; takes the view that this proposal should include a description of the procedure followed, the criteria used and the reasons underlying the audit committee's recommendation;