List of approved non-audit services 1) Audit, review and agreed work procedures in relation to interim financial statements and all types of statements related to accounting information, subsidy purposes, etc. 2) Legally required audit tasks in Denmark and abroad 3) Tax advice related to: a. Preparation of tax forms, etc., b. Identification of public grants and tax incentives, c. Support regarding inquiries from tax authorities and tax audits, d. Provision of general tax advice, provided this does not affect significant amounts recognised in the audited accounts. 4) Advice on accounting matters, compliance with legislation, etc. 5) Advice on internal control and risk management, including recommendation for improving internal controls and business processes. 6) Financial due diligence services. 7) Advice on valuation, provided this does not affect significant amounts recognised in the audited accounts. Mechanical calculation based on management preconditions is allowed. List of prohibited services The audit firm must under no circumstances provide the following services: 1) Tax services related to: a. Payroll tax b. Tariff c. Calculation of direct and indirect tax and deferred tax 2) Services that have an impact on the audited company’s management or decision-making. 3) Accounting and preparation of bookkeeping and financial reports. 4) Services related to salaries. 5) Design or implementation of internal control or risk management related to the preparation of and/or control of financial information or the design and implementation of financial IT Systems (“Design and Implementation Services”). 6) Legal services in connection with: 1) General advice, 2) Negotiation on behalf of the audited corporate entity and 3) Dispute resolution in a defensive role. 7) Services related to financing, capital structure and capital allocation and the investment strategy of the audited corporate entity, except for the provision of statements related to financial reports such as the issue of a comfort letter in connection with prospectuses issued by the audited entity. 8) Promotion of trade with or subscription guarantee for shares in the audited corporate entity. 9) Services related to HR in terms of management roles that may significantly affect the preparation of the bookkeeping or the financial report subject to statutory audit. 10) Design of the organisation and 11) Cost control. Approved at the Board meeting on 16 March 2017 egetæpper a/s • Industrivej Nord 25 • DK-7400 Herning • Tel. +45 97 11 88 11 • Fax: +45 97 11 95 80 • E-mail: ege@ege.dk • www.egecarpets.com
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