A COMPARATIVE APPROACH TO DUTIES, POWERS AND CIVIL RESPONSIBILITY OF A CORPORATE INSPECTOR
The health of any company has a direct relationship with supervision, so that corporations are no exception. Accordingly, in order to prevent abuse of directors and to provide appropriate coverage for the protection of shareholder and third party rights, the audit firm is foreseen in joint stock companies to monitor the performance of the board of directors. These persons are referred to in the Inspectorate of Trade Act 1311 and the Inspector of Trade Amendment Act, which is equivalent to (auditor) in English law. Inspectors are well-known and experienced persons who are well-known and selected by the General Meeting of Shareholders to inform the Company about the Company's status and to monitor the Company's flow of business in order to safeguard the interests of its shareholders, creditors and bondholders. The law and statute of the company are required to submit their views to the general meeting on the balance sheet and performance of the company. False reporting as well as failure to perform may cause damage to shareholders and the corporation. Therefore, both Article 64 of Trade Law 1311 and Article 154 of the Trade Amendment Bill provide for the responsibility of inspectors, so that in addition to civil liability,
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