Bericht met betrekking tot de goedkeuring van de norm, met als titel 'norm inzake de opdrachten van de erkende bedrijfsrevisoren bij de mutualistische entiteiten', de 10 mai 2021
Artikel M.
Overeenkomstig de bepalingen van artikel 31 van de wet van 7 december 2016 tot organisatie van het beroep van en het publiek toezicht op de bedrijfsrevisoren, heeft het Instituut van de Bedrijfsrevisoren (IBR) een ontwerp van norm met als titel "norm inzake de opdrachten van de erkende bedrijfsrevisoren bij de mutualistische entiteiten" ter goedkeuring voorgelegd aan de Hoge Raad voor de Economische Beroepen en aan de minister bevoegd voor Economie, nadat het ontwerp het voorwerp heeft uitgemaakt van een openbare raadpleging.
Deze norm heeft tot doel het vastleggen van de werkzaamheden die van de erkende bedrijfsrevisoren worden vereist (i) in het kader van hun controleopdracht van de jaarrekening van de mutualistische entiteiten, (ii) in het kader van de opdracht beoogd door artikel 57 van de wet van 6 augustus 1990 betreffende de ziekenfondsen en de landsbonden van ziekenfondsen (signaalfunctie) die aan de erkende bedrijfsrevisoren wordt toevertrouwd in het verlengde van hun...
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