2007 Interactive Registration Document - Renault

CORPORATE GOVERNANCE
04 AUDITS
4.3 AUDITS
4.3.1 AUDITORS’ CHARTER
The Financial Security Act, Title III, contains provisions on the legal auditing
of accounts, particularly, Article 104, on Auditors’ independence. Pursuant to
those provisions, in 2004 Renault, together with the Statutory Auditors and
under the Chairman’s authority, took the initiative of drafting a Charter on
auditor engagements and independence and cosigning it with them. In addition
to defi ning the scope of application, the charter addresses the separation of
engagements by specifying those inherent to the Statutory Auditors’ function
and therefore authorized automatically, and those that cannot be performed
by Statutory Auditors and their network because they are incompatible with
the Auditors’ mandate. Further, it specifi es the additional or complementary
4.3.2 AUDITORS
4.3.2.1 STATUTORY AUDITORS
Deloitte & Associates
represented by Pascale Chastaing-Doblin and Amadou Raimi
185, avenue Charles-de-Gaulle
92200 Neuilly-sur-Seine - France
Ernst & Young Audit
represented by Daniel Mary-Dauphin and Aymeric de la Morandière
11, allée de l’Arche
92400 Courbevoie - France
Deloitte & Associates was appointed by the French Finance Ministry on April 25,
1990. It was reappointed by the Joint General Meeting of June 7, 1996 for
another six-year term and by the Joint General Meeting of April 26, 2002 for a
further six years. This term will expire at the close of the Annual General Meeting
convened to approve the accounts for 2007.
Ernst & Young Audit was appointed by the French Finance Ministry on March 27,
1979. It was reappointed by the Joint General Meeting of June 7, 1996, then
the Joint General Meeting of April 26, 2002 for a six-year term. This term will
expire at the close of the Annual General Meeting convened to approve the
accounts for 2007.
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assignments that may be performed by the Statutory Auditors and their network,
and how those assignments are to be authorized and supervised. The charter
also includes the undertaking of independence and sets the rules for partner
rotation.
The Charter governs the relationship between the Renault group (the parent
company and the fully-consolidated French and international subsidiaries) and
its Statutory Auditors. The Auditors are responsible for ensuring that the charter
is applied by members of their network acting as external auditors for fullyconsolidated
subsidiaries and also for policing compliance with the regulations
in force in countries where Group companies are established.
4.3.2.2 ALTERNATE AUDITORS
BEAS
Alternate for Deloitte & Associates
7-9, Villa Houssay
92200 Neuilly-sur-Seine – France
Gabriel Galet
Alternate for Ernst & Young Audit
11, allée de l’Arche
92400 Courbevoie – France
The alternate auditors were appointed by the Joint General Meeting of June 7,
1996 for a six-year term. They were reappointed by the Joint General Meeting
of April 26, 2002 for another six-year term. Their terms of offi ce will expire at
the close of the Annual General Meeting convened to approve the accounts
for 2007.
142 Registration Document Renault 2007
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