May 18, 2021 09:31
3 yrs ago
53 viewers *
French term
comptes réguliers et sincères
French to English
Bus/Financial
Accounting
Audit report
"Nous certifions que les comptes annuels sont, au regard des règles et principes comptables français, réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société à la fin de cet exercice."
Just wondering whether there is an English accountants' formula which directly translates this "comptes réguliers et sincères". "Une image fidèle" seems to correspond quite nicely to "a true picture" (or words to that effect: I can't remember what the precise expression is in English).
In this context I doubt whether régulier should be translated by "lawful", as the context relates to an accountant's concept of what is régulier relating specifically to accounts, i.e. facts and figures, rather than to a lawyer's idea, i.e. conforming to law. I may be completely wrong though.
"Nous certifions que les comptes annuels sont, au regard des règles et principes comptables français, réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société à la fin de cet exercice."
Just wondering whether there is an English accountants' formula which directly translates this "comptes réguliers et sincères". "Une image fidèle" seems to correspond quite nicely to "a true picture" (or words to that effect: I can't remember what the precise expression is in English).
In this context I doubt whether régulier should be translated by "lawful", as the context relates to an accountant's concept of what is régulier relating specifically to accounts, i.e. facts and figures, rather than to a lawyer's idea, i.e. conforming to law. I may be completely wrong though.
Proposed translations
(English)
| 4 +6 | consistent… true and fair view |
Rob Grayson
|
| 2 | reliable and truthful accounts / that give a true and fair view |
Adrian MM.
|
References
| French Code du Commerce |
Cyril Tollari
|
Proposed translations
+6
16 mins
Rob Grayson
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Related KudoZ points
:
156
Selected
consistent… true and fair view
The approach I usually take is along the following lines:
"…the financial statements are consistent with generally accepted accounting principles in France and provide a true and fair view of…"
This seems to accord with the language used by most auditors, certainly in the UK and other countries that adopt a similar approach to accounting standards and audit. I don't think I've seen any attempt to directly translate "comptes réguliers et sincères" that isn't either slightly awkward or unnatural at best or blatant translationese at worst.
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Note added at 5 hrs (2021-05-18 14:37:52 GMT)
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On the importance of the "true and fair" requirement: https://www.frc.org.uk/getattachment/f08eecd2-6e3a-46d9-a3f8...
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Note added at 6 hrs (2021-05-18 16:30:50 GMT)
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@Asker: the FR text is boilerplate, and as such can IMO be replaced with something equally boilerplate in the target language.
I would parse out the equivalence like this:
- "sont, au regard des règles et principes comptables français, réguliers et sincères" => "are consistent with [alternatively: comply with] generally accepted accounting principles in France"
- "et donnent une image fidèle des…" => "and provide a true and fair view of…"
Personally I don't see the need to translate the words "réguliers" and "sincères" individually; if the accounts are presented in compliance with GAAP and give a true and fair view, they will by definition be "régulier" and "sincère".
"…the financial statements are consistent with generally accepted accounting principles in France and provide a true and fair view of…"
This seems to accord with the language used by most auditors, certainly in the UK and other countries that adopt a similar approach to accounting standards and audit. I don't think I've seen any attempt to directly translate "comptes réguliers et sincères" that isn't either slightly awkward or unnatural at best or blatant translationese at worst.
--------------------------------------------------
Note added at 5 hrs (2021-05-18 14:37:52 GMT)
--------------------------------------------------
On the importance of the "true and fair" requirement: https://www.frc.org.uk/getattachment/f08eecd2-6e3a-46d9-a3f8...
--------------------------------------------------
Note added at 6 hrs (2021-05-18 16:30:50 GMT)
--------------------------------------------------
@Asker: the FR text is boilerplate, and as such can IMO be replaced with something equally boilerplate in the target language.
I would parse out the equivalence like this:
- "sont, au regard des règles et principes comptables français, réguliers et sincères" => "are consistent with [alternatively: comply with] generally accepted accounting principles in France"
- "et donnent une image fidèle des…" => "and provide a true and fair view of…"
Personally I don't see the need to translate the words "réguliers" and "sincères" individually; if the accounts are presented in compliance with GAAP and give a true and fair view, they will by definition be "régulier" and "sincère".
Note from asker:
| Thanks, very helpful. But, taking a belt-and-braces approaches, and wishing (unlike you, as a non-specialist) to cover all bases, I'm somewhat inclined however to put in something for "régulier" and for "sincère" in relation to the *accounts*, as opposed to the *image of the company's finance*. If only because I don't know what lurks in the depths of the French legislation covering all this... |
| Thanks for that additional explanation. I had kind of worked out that that was where you were coming from, and was conscious this was boilerplate. But boilerplate in any language has legal substance, and (possibly) may not be directly replaceable by what appears the equivalent boilerplate in another. I'll probably go with your translation, but it seems to me that "consistent with" is less strong than saying "au regard de" (a bit of a weaselly expression) French accounting principles, "these books ARE actually REGULAR and TRUTHFUL, I swear to God". |
Peer comment(s):
| agree |
ph-b (X)
: with "true and fair". This is what I see in the bilingual annual reports of French (re)insurance companies. See discussion.
1 hr
|
| agree |
Conor McAuley
: EN translation of Commercial Code previously on Legifrance: "Article L. 823-9 The auditors must certify [...] that the annual accounts are true and fair and give a faithful picture of..." Thanks to Cyril for posting the article number.
2 hrs
|
| agree |
philgoddard
2 hrs
|
| agree |
Cyril Tollari
: Conor got "true and fair" from legifrance, but I couldn't find it online. The part I posted in the discussion is not useful though.
4 hrs
|
| agree |
SafeTex
1 day 7 hrs
|
| agree |
Steve Robbie
: Image fidèle is equated by audit firms and EU law with the Anglo "true & fair view". Réguliers & sincères is from FR law (thx Cyril) and has no precise internat. equivalent. But to me sincérité is an aspect of T&F in EN + réguliers = in accordance with.
8 days
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|
Exactly – thanks
|
4 KudoZ points awarded for this answer.
Comment: "Having seen Cyril's link I did actually slip in "in order and honest accounts" in the end... "
1 hr
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
41
French term (edited):
comptes réguliers et sincères /et donnent une image fidèle
reliable and truthful accounts / that give a true and fair view
In descending order of CL - confidence level again: 4-3-2.
It is the fidèle part that ought to 'reflect' the true + fair view.
I agree that the régulier part is more in line with an accounting than a lawfulness concept that would be more pertinent to a set of accounts that is forged or full of borderline-legal window-dressing.
PS I would have had no hesitation as an erstwhile Commissioner for Oaths, rather than Oafs, signing off a set of a/cs in BrE as 'reliable and truthful'.
It is the fidèle part that ought to 'reflect' the true + fair view.
I agree that the régulier part is more in line with an accounting than a lawfulness concept that would be more pertinent to a set of accounts that is forged or full of borderline-legal window-dressing.
PS I would have had no hesitation as an erstwhile Commissioner for Oaths, rather than Oafs, signing off a set of a/cs in BrE as 'reliable and truthful'.
Example sentence:
The reliability principle aims to ensure that all transactions, events, and business activities presented in the financial statements is reliable. Information is considered reliable if it can be checked, verified, and reviewed with objective evidence.
reliableble a/cs > Accurate: Financial information must be completed and accurate.
Reference:
https://debitoor.com/dictionary/reliability-principle
https://www.wikiaccounting.com/reliability-principle-in-accounting/
Note from asker:
| Commissioner for Oafs' Oaths? Signing them off as sufficiently foul-mouthed and fruity...? |
Peer comment(s):
| neutral |
Cyril Tollari
: I agree with 'true and fair view', but a translation for régulier (ie consistent with French GAAP rules) is missing
3 hrs
|
|
I had considered compliant and consistent, but the question is with what, besides which a novel French wording has nothing to do with GAAP.
|
Reference comments
2 hrs
Cyril Tollari
France
France
Native in French
France
Reliable & Experienced Engineer, EN>FR
Native in: French 
Works in: English to French, French to English
Reference:
French Code du Commerce
Article L823-9
Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.
Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.
Peer comments on this reference comment:
| agree |
Conor McAuley
: See my Agree with Rob. Thanks! / I saved it to my computer before it was taken down.
7 mins
|
|
Thank you. Where did you get the EN translation for the French Commercial Code? It's been removed from legifrance
|
Discussion
Encouraging an asker to choose one's own suggested translation, or peers to agree with one's own answers and/or disagree with answers provided by others, is prohibited.
https://www.l-expert-comptable.com/a/37835-les-principes-com...
C'est , selon moi, le sens de 'régulier.
The annual accounts shall be honest and truthful and shall ensure a fair representation of the assets, financial situation and results of the undertaking.
réguliers et sincères... *SCOR: largest French reinsurer/5th largest reinsurer in the world.