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Improper influence on conduct of auditors

You are prohibited from directly or indirectly taking any action to coerce, manipulate, mislead or fraudulently influence Visma’s independent auditors for the purpose of rendering the financial statements of Visma materially misleading. Prohibited actions include but are not limited to those actions taken to coerce, manipulate, mislead or fraudulently influence an auditor: (1) to issue or reissue a report on Visma’s financial statements that is not warranted in the circumstances (due to material violations of generally accepted accounting principles, generally accepted auditing standards or other professional or regulatory standards); (2) not to perform audit, review or other procedures required by generally accepted auditing standards or other professional standards; (3) not to withdraw an issued report; or (4) not to communicate matters to Visma’s Audit Committee.