https___schibsted.com_ir_corporate-governance_external-auditor_.xml
https___site.epfnepal.com.np_page_audit-committee_1.xml
1.1 1.2 1.3 2.1 2.2 2.3 2.4 3.1 4.1 5.1 6.1 6.2 6.3 7.1 7.2
The external auditor is elected by the General Meeting. The Audit Committee will present a recommendation on the appointment of an external auditor to the Board of Directors. Appointments of external auditors must be approved by the Annual General Meeting. As a general rule, all companies in the Schibsted Group will use the same external audit firm. Exceptions can be approved by the Group CFO. Pursuant to the instructions, the Audit Committee is responsible for ensuring that Schibsted is subject to an independent and effective external audit. Yearly, the Audit Committee will evaluate the following conditions relating to the external auditors: • Independence of the audit firm • Quality of the audit services • Estimated fees The Audit Committee will present a proposal to the Board of Directors with respect to approval of the external auditor’s remuneration. The external auditor is present at all Audit Committee meetings. The external auditor will annually meet with the Audit Committee without Schibsted’s management being present. The external auditor must not under any circumstances perform advisory tasks or other services if this could have an impact on or raise doubt regarding the auditor’s independence. The Schibsted Group has prepared guidelines concerning the relationship with external auditors.
1.1 2.1
कोषको लेखापरिक्षण समिति कर्मचारी सञ्चय कोष ऐन २०१९ -संशोधन सहित) को दफा २३क. ले आर्थिक अनुशासन र आन्तरिक नियन्त्रण प्रणाली कायम गर्न कोषमा एक लेखापरीक्षण समिति रहने र समितिको गठन, काम, कर्तव्य र अधिकार तोकिए बमोजिम हुने ब्यवस्था गरेको छ । कर्मचारी सञ्चय कोष -आर्थिक प्रशासन) नियमावली, २०६८ को नियम २१ मा लेखापरीक्षण समितिको गठन सहित लेखापरीक्षण समितिको काम कर्तब्य र अधिकार समेत तोकिएको छ । सोही व्यवस्थाहरुको आधारमा समितिको नियमित र प्रभावकारी सञ्चालनको निम्ति सञ्चालक समितिले लेखापरीक्षण समिति सञ्चालन विनियम, २०७४ तर्जुमा गरी लागु गरेको छ । ती व्यवस्था अनुरुप कोषमा हाल निम्न बमोजिम सदस्यता रहेको लेखापरीक्षण समिति रहेको छ