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A new regime for prospectuses has recently become effective in Belgium, following the European Directive 2003/71/EC and the Commission Regulation 809/2004. The prospectus Directive has been implemented into Belgian law under the Law of 16 June 2006. This book discusses the role of the auditor in conjunction with various parts of the prospectus. It intends to explain how the auditor has to organise and perform his work and how he has to report on the information required by the Law, the Prospectus Directive and the Regulation. In providing guidelines on the performance of the various audit tasks there is also some guidance on the nature, the content and the qualitative characteristics of the information which is reported on. This guide also takes into account various other documents that give recommendations or advice on the application of the Regulation or on the auditor’s involvement in conjunction with the issuance of a prospectus under the Regulation. Such other documents were published by the Committee of European Securities Regulators (CESR) and by the Fédération des Experts Comptables Européens – Federation of European Accountants (FEE)

Corporations --- Prospectus writing --- Auditing --- Law and legislation --- Accountantscontrole. --- Auditing. --- controleleer --- Commercial law. Economic law (general) --- Audit --- accountancy --- European law --- auditing --- Communication in financial institutions --- Financial statements --- Auditors --- Information financière --- Bilans --- Vérificateurs-comptables --- BPB0909 --- audit --- vennootschapsrecht --- 657 --- Bedrijfsrevisoren --- Prospectus --- 347.72 --- 657.6 --- 333.660 --- 347.728.5 --- BE / Belgium - België - Belgique --- 336.76 <493> --- 347.72 <493> --- 347.73 <493> --- 657.6 <493> --- Investments --- Report writing --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- 336.76 <493> Beurswezen. Geldmarkt. Valutamarkt. Binnenlandse geldmarkt. Valutamarkt--België --- Beurswezen. Geldmarkt. Valutamarkt. Binnenlandse geldmarkt. Valutamarkt--België --- 347.73 <493> Financieel recht. Commerciele organisatie. Handelsinstellingen--België --- Financieel recht. Commerciele organisatie. Handelsinstellingen--België --- 347.72 <493> Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- 657.6 <493> Official verification of accounts. Auditing--België --- Official verification of accounts. Auditing--België --- droit des societes --- Vennootschapsrecht. Verenigingsrecht --- Uitgifte van effecten: algemeenheden. Bankconsortiums --- Openbare uitgiften. Plaatsing van effecten --- Accountancy --- Financiële communicatie --- Controleleer --- Beursgang --- Aandelen --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Aandeel --- Management --- Corporations - Auditing - Law and legislation - European Union countries --- Prospectus writing - Law and legislation - European Union countries --- Corporations - European Union countries - Auditing --- Prospectus writing - European Union countries --- Belgique --- instrument financier --- Droit public économique --- Droit commercial --- Personnes morales --- Réviseur d'entreprise --- Marché financier --- Prospectus (bourse) --- Rôle