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(b) by a duly authorized representative of the firm, if the auditor is a firm.

The upshot of it is that, as the case law stands at the moment, the auditor's responsibility, as the auditor of a company, is to the members of the company as a body, to the general meeting of the company to whom he presents his comments on the end report of the accounts.

The company's auditors have been around for too long, they are too closely associated, and there is too much of a tendency to sell the company's position.

8. Notes that the ex-ante control on activities performed by the Joint Undertaking's members identified one case when, contrary to the provisions of the Joint Undertaking's financial rules and its manual of procedures, the same staff member performed the procedure for validating the commitment in the capacity of both verifying agent and authorising officer; notes furthermore that one payment was made under the conditions described above; acknowledges that the Joint Undertaking has updated the financial back-up system by introducing new actors to perform the roles of financial verifier and authorising officer, and that the initiation and verification/authorisa ...[+++]tion functions are kept separate; notes moreover a second case identified by the ex-ante control in which the technical assessment report was not available in the GMT tool;