reconciliation of accounts | reconciliation | reconcilement

reconciling the branch accounts with the sub-sector accounts

open item system

Accounts Reconciliation - Dept 79 & 87 Payroll Deductions

audit office | auditing department

accountability | public accountability

publication of accounts [ disclosure of accounts ]

author's edition | vanity publishing

Public Accounts Committee | Select Committee on Public Accounts | PAC [Abbr.]

the design of airspace structures shall be a transparent process showing decisions made and their justification through taking into account the requirements of all users whilst reconciling safety, capacity, environmental aspects and with due regard to military and national security needs.

(34) Since the objectives of this Regulation, namely clarifying and better defining the role of statutory audit regarding public-interest entities, improving the information that the statutory auditor or the audit firm provides to the audited entity, investors and other stakeholders, improving the communication channels between auditors and supervisors of public-interest entities, preventing any conflict of interest arising from the provision of non-audit services to public-interest entities, mitigating the risk of any potential conflict of interest due to the existing system whereby the auditee selects and pays the auditor or the famili ...[+++]arity threat, facilitating the switching of, and the choice of a statutory auditor or an audit firm to public-interest entities, broadening the choice of statutory auditors and audit firms for public-interest entities and improving the effectiveness, independence and consistency of the regulation and oversight of statutory auditors and audit firms providing statutory audits to public-interest entities including as regards cooperation at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of their scale, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

The agreement reached in the course of the conciliation procedure addresses the key issues covered by the second-reading amendments.

Mr Kallas cut a fairly conciliatory figure today, but when the content of the Court of Auditors’ report became public, he called it too harsh and also attacked the Member States.