ph-b (X) Nov 19, 2018:

particular expertise or responsibilies sounds good to me.

B D Finch (asker) Nov 18, 2018:

For information For the moment, I think I shall translate this as "auditors or commissioners with particular expertise or responsibilities", which I hope is sufficiently broad to cover whatever it means.

Eliza Hall Nov 18, 2018:

Compétence particulière The sentence seems to contrast the commissaire aux comptes from the ones with compétence particulière. I suspect that may mean commissaires who have a particular expertise in, or responsibility for, something relating to this particular business or industry. On the one hand there's the commissaire aux comptes (with general financial expertise and accounting responsibilities), and on the other, the commissaire(s) with, say, technical or industry expertise that may also be relevant to any audit or examination of the business.

Commissaire aux comptes: https://fr.wikipedia.org/wiki/Commissaire_aux_comptes

ph-b (X) Nov 18, 2018:

expertise + No doubt expertise [EDIT: as mentioned by Charles earlier and by Eliza after this message] is an essential part of it but there’s a chance that it could also mean here that they were asked asked to do something, entrusted with a particular mission or made responsible for a particular area of work or specialised field. The word compétence is defined as Aptitude [i.e. authority/power] reconnue légalement à une autorité publique de faire tel ou tel acte dans des conditions déterminées. If you forget the autorité publique bit, that would be the meaning I’m thinking of. "Ad hoc" and "specially commissioned" come to mind, if that's any help.

Charles Davis Nov 18, 2018:

@B D Quite possibly. Maybe it doesn't mean auditors as such. I hadn't thought of that.

I meant to say earlier that the FR>SP question is not much help. It translates "commissaires" as auditors (as you will already have seen), but is no help with "compétences", because in Spanish you can just put "competencias" and avoid having decide what sort (one of the great advantages of translating between Romance languages). For what it's worth, the answerer says in his explanation that he thinks it refers to specific types of financial operation or transaction. But I too looked at his reference and it doesn't clarify the point.

B D Finch (asker) Nov 18, 2018:

@Charles Thanks Charles. One of the things that had occurred to me was that these could be technical auditors who have nothing to do with financial accounts. That would be covered in both your references, but they aren't referred to in either of those as "commissaires". "Commissaire" can be translated as "commissioner" or "committee member". It's only "commissaire aux comptes" that is necessarily an auditor in the financial sense.

So, perhaps "commissioners with specialist expertise" or even "specialists with particular expertise"?

B D Finch (asker) Nov 18, 2018:

@writeaway Thanks for the link. However, now that I can read it, even though I can't understand Spanish, it doesn't look very helpful and the reference given by the answerer to a French website doesn't say anything at all about "commissaires à compétence particulière". Even an internal search of that website produces nothing at all.

Daryo Nov 18, 2018:

It is about expertise but also about "competence" in the sense of "being in charge" - being in charge of some "specialised audit" because these auditors are experts in some specific field.

Charles Davis Nov 18, 2018:

I think compétence means expertise here As I think it does in these examples:

"À l’initiative du Président du Conseil d’administration, le Directeur général, les Directeurs généraux délégués, des membres de la Direction de la Stratégie et du Développement, les commissaires aux comptes ou d’autres personnes ayant une compétence particulière au regard des sujets inscrits à l’ordre du jour peuvent assister à tout ou partie d’une séance du Conseil d’administration."
https://www.amf-france.org/technique/multimedia?docId=72dedc... (p. 119; p. 121 of file).

"Dispositions de l'article 764 du Code général des impôts relatives aux compétences des commissaires-priseurs en matière d'estimation de biens meubles contenus dans les inventaires [...]"
Article 422 [...]
"D'ailleurs ce texte fait aussi référence aux experts, notion qui vise toute personne physique ou morale appelée à estimer les biens en raison de sa compétence particulière."
https://goo.gl/43fFu8

writeaway Nov 17, 2018:

Fr-Sp question https://www.proz.com/kudoz/french-to-spanish/law-general/647...