Zastopanje družbe v razmerjih z revizorjem letnega poročila po noveli ZGD-1I

slovenian

2016

volume 42, issue 2

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

The Act Amending the Companies Act - ZGD-1I transferred the authorisation to conclude an agreement with an annual and consolidated annual report auditor from the Management Board to the President of the Supervisory Board. The author is of the opinion that the Management Board shall continue to represent the company in the conclusion of agreements for non-auditing services, even though these are concluded with an auditor selected by virtue of the obligatory audit requirement. Nevertheless, it would be advised that agreements for non-auditing services are subject to consent of the Supervisory Board. The signature of the President of the Supervisory Board shall be subject to a decision adopted by the Supervisory Board whereby the infringement of this restriction shall not have any legal effects towards third parties. If a one-tier system is in place in a public limited company, the President of the Administrative Board shall be authorised to sign an agreement with the auditor subject to prior appointment of executive directors by the Administrative Board pursuant to paragraph 2 of Article 286 of ZGD-1I. Limited liability companies without a Supervisory Board shall be represented by their directors, but its shareholders may bind the conclusion of an agreement with an annual financial report auditor to their consent.

25.08.2021