Comparative study of enabling environments for associations and businesses 2015, para. 57
Paragraph
Paragraph text
The Special Rapporteur notes with approval the audit regime in Namibia, which establishes substantially similar requirements for associations and businesses. He considers it best practice to institute simplified auditing and reporting procedures for associations, such as in Nicaragua, which may not have the financial and human resources to comply with more complex financial regulations.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on the rights to freedom of peaceful assembly and association
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
Governance & Rule of Law
Person(s) affected
N.A.
Year
2015
Paragraph type
Other
Reference
SR Freedom of Assembly, Report to the UNGA (2015), A/70/266, para. 57.