- registered auditor
- An auditor eligible to carry out statutory audits in any member state of the European Union, in accordance with the European Community Eighth Directive. This was brought into UK legislation by the Companies Act (1989), which gave the Recognized Supervisory Body power to approve such auditors. Registers of individuals and firms eligible to act as registered auditors are kept.
Big dictionary of business and management. 2014.
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registered auditor — An auditor approved by the authorities of the European Union to carry out statutory audits, in accordance with the European Community Eighth Directive. This was brought into UK legislation by the Companies Act (1989). Under this legislation,… … Accounting dictionary
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