+Article 35 1.

Article 35 1.

External reviewers shall identify, eliminate or manage, and disclose in a transparent manner in their reviews, any actual or potential conflicts of interest that concern any of the following:

(a) 

their analysts or employees;

(b) 

shareholders holding at least 10 % of the capital or the voting rights of the external reviewers or in a company which has the power to exercise control or a dominant influence over the external reviewers;

(c) 

any person that is contractually related to the external reviewers and that is directly involved in assessment activities;

(d) 

any person approving the reviews.

1. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes