Deloitte external auditor

com. The typical Deloitte External Auditor salary is $53,881. Deloitte to continue as Steinhoff’s external auditors. 22 November 2018. EXTERNAL AUDITOR ASSESSMENT TOOL 3 1 Did the lead audit partner and audit team have the necessary knowledge and skills (company/sector-specific, accounting, audit-Seasoned Independent Auditor with over 10 yearsÕ experience in performing external audits for small to large business clients. The appointment of Deloitte LLP (Deloitte) will be recommended to shareholders for approval at the 2021 Annual General Meeting. The Audit & Supervisory Board members and the independent auditor also cooperate as necessary by exchanging information and opinions, among other measures. So every figure appearing in the financials (BS and SOPL) needs to be reasonably correct. Authorized Public Accountant Jan Berntsson is the auditor in charge of Electrolux. Search job openings, see if they fit - company salaries, reviews, and more posted by Deloitte employees. ). Deloitte supports the EC to conduct external audits of programmes and projects of external aid. Check out External Auditor profiles at Deloitte Touche, job listings & salaries. In accordance with the procedures laid down in the our policy on auditor independence and as mandatory required by Dutch law, our external auditor is appointed by the general meeting of stockholders on the proposal of the supervisory board, after the latter has been advised by NXP B. 4/5(7. ’s audit committee. Title: External Auditor at Deloitte500+ connectionsIndustry: المحاسبةLocation: الإمارات العربية المتحدةAuditors | Volvo Car Grouphttps://investors. deloitte. Steinhoff Africa Retail (STAR), announced today that PricewaterhouseCoopers (PWC) has been appointed as the Company’s external auditor, effective 23 May 2018, replacing Deloitte. Deloitte claims it did a good job on the project. Leverage your professional network, and get hired. Lloyds Banking Group plc is registered in Scotland no. Salaries posted anonymously by Deloitte employees in Dubai. PwC has been replaced by Deloitte as Lloyds banking group’s new external auditor for the fiscal year ending December 31, 2021. As an Audit Senior, you'll design and execute audit procedures based on the client's business, the risks it faces, and its internal control processes. For consumer-oriented businesses, public perception is a brand’s reality. Volvo Car Group’s external auditors are elected by the Annual General Shareholder’s meeting. Today's top 5 Deloitte Audit Manager jobs in India. Audit is a service of providing assurance that the financial statements provide a true and fair view. +1 202 879 3109. Based on this report, the Committee concluded that the quality of the external audit team remains very high, the external audit process is operating effectively and Deloitte LLP continues to prove effective in its role as external auditor. Deloitte Touche …How Blockchain Is Reshaping External Audit: Crypto Developments by PwC, KPMG, EY and Deloitte . Ernst & Young was previously their auditor. External Auditor salaries at Deloitte can range from $51,762 - $62,000. Is there candid and complete dialogue between the engagement partner, the audit committee and the audit16-02-2016 · Deloitte was the auditor of Philip Services Corp. com/resource/1/3dba25c9-26a8-11e7-8891-01fdb · PDF fileauditcommittee@deloitte. In line with the Independent Regulatory Board of Auditors' new regulation, Bidvest has appointed PricewaterhouseCoopers (PwC) its external auditor, replacing Deloitte & Touche which has served the The Audit & Supervisory Board members receive regular briefings from the independent auditor (Deloitte Touche Tohmatsu LLC) on the audit plan, main items to be audited, the audit results and other matters. External Auditor salaries at Deloitte can range from $65,345-$70,762. How blockchain is reshaping external audits. View the Audit Committee Brief archive Publications and topics of interest 2016 Board Practices Report: A transparent look at the work of the board The 10th edition of the Board Practices Report, a collaborative effort between Deloitte LLP’s Center for Board Effectiveness and the Society for Corporate Governance, covers trends and key topics in more than 15 areas of board …The Audit & Supervisory Board members receive regular briefings from the independent auditor (Deloitte Touche Tohmatsu LLC) on the audit plan, main items to be audited, the audit results and other matters. Audit rotation to make big networks like EY, Deloitte, PwC and KPMG lose their biggest clients The new era of auditing will test leader Deloitte's resilience, EY's market might, PwC's brand strength, and youngest player KPMG's aggressiveness. Check out External Auditor profiles, job listings & salaries. AGENDA • Recent Data • A Review of Auditor Independence Including Some Less Often Discussed Provisions • A Review of Professional Skepticism In The Standards and In Regulator Comments • The Auditors’ Obligations Regarding Fraud and Other Illegal Acts • Case Studies …24 March 2017 PZ CUSSONS PLC Appointment of Deloitte LLP as Auditor PZ Cussons plc ("PZ Cussons" or the "Company") today announced that the Board has approved the proposed appointment of Deloitte LLP as external auditor for the financial year commencing 1 June 2017. Firstly, make sure you know the exact competencies they target (most produce a list on their careers sites). Reviews from Deloitte employees about Deloitte culture, salaries, benefits, work-life External Auditor (Former Employee) – Chihuahua, TX – October 7, 2018. TORONTO, July 13, 2018 – Audit committees should conduct an unbiased and thorough evaluation of external auditors says a new report from Deloitte Canada. These firms provide an extensive range of accounting and auditing services including external audit, taxation services, management and business consultancy, and risk assessment and control. Check out Big 4 Accounting Audit - Interview Tricks & Tips. The £15 billion international gas and electricity giant National Grid is set to appoint Big 4 firm Deloitte as its auditor for the year ending 31 March 2018. A team will be assigned to tesAudit rotation to make big networks like EY, Deloitte, PwC and KPMG lose their biggest clients The new era of auditing will test leader Deloitte's resilience, EY's market might, PwC's brand strength, and youngest player KPMG's aggressiveness. jucuzoglu@deloitte. British strategic outsourcing group Mitie has recently made the announcement of appointing BDO as its new auditor after Deloitte resigned from its position as the group’s external auditor. * No wonder it took so long to defeat Najib: Up to US$7 billion flowed through 1MDB – most of it 'disappeared' * Malaysia's own ENRON unravels: Can the govt sue 1MDB’s past auditors for misleading the public TWO of 1Malaysia Development Bhd’s (1MDB) former external auditors, KPMG Malaysia and Deloitte Malaysia, are still under…Lloyds Banking Group today announces that, following the conclusion of the formal audit review process led by the Group's Audit Committee, the Board has approved the proposed appointment of External Audit Partner vacancy in Riyadh or Khobar, Saudi Arabia with Deloitte & Touche (M. Economic loss caused by the shareholders' inability to hold management accountable for these irregularities was a reasonably foreseeable consequence of …What is an External Auditor? If you’re searching for in-demand auditing jobs, you may also want to consider becoming an external auditor. Apply for External Audit- Senior job with Deloitte Global Careers in Hyderabad, Andhra Pradesh, US GLS India. . So every figure appearing in the financials (BS and SOPL) Chairman & CEO | Deloitte & Touche LLP. Deloitte & Touche Gefinor Center, Block (D) Clemenceau Street Beirut, Lebanon Tel: +961 1 748 444 Fax: +961 1 748 999 UHY Andy Bryan Jal El-Dib, Center Mallah, Fifth FloorExternal Auditor (Former Employee) – Chihuahua, TX – October 7, 2018 Deloitte it is the best company to learn of everything, Everyday I enjoyed to work , because you give service to the best companies of the town. One of the most valuable accountancy jobs in Britain is changing hands after BP chose Deloitte to carry out its audits from 2018. In its 2018 annual report, ICG said it must appoint a new auditor for its year ending 31 March 2021, in order to comply with new UK and EU rules on auditor rotation. Title: External Auditor at DeloitteConnections: 8Industry: AccountingLocation: GreeceAudit Committee Brief - dart. Unlike internal auditors who are hired directly by an organization, external auditors are third-party consultants reviewing company financial records independently. Under our …Deloitte has been appointed as the new external auditors of Finbond Group Limited. , which filed for bankruptcy in 1998. Deloitte has been the auditor of the specialist asset manager since it was founded in 1989. The press release on the CAQ’s Web site statesAnnual assessment of the external auditor | 3 C. Oil major BP will propose that global consulting agency Deloitte be appointed as the company’s auditor for the financial year 2018 to its shareholders at BP’s 2018 Annual General Meeting. » Audit » Kingfisher keeps Deloitte as its external auditor Kingfisher keeps Deloitte as its external auditor Deloitte has held on to its position as external auditor for FTSE 100 DIY retailer Kingfisher in the latest round of auditor rotations Deloitte to replace EY as BP’s external auditor. ©2005 Deloitte Touche Tohmatsu 1 AUDITING AND ITS ROLE IN CORPORATE GOVERNANCE Bank for International Settlements FSI Seminar on Corporate Governance for Banks 20 June 2006 Derek Broadley Deloitte Touche Tohmatsu, Hong Kong ©2005 Deloitte Touche Tohmatsu 2 Corporate Governance Defined §International Standard on Auditing (ISA) 260: “Communications of Audit …Develop an understanding of the Deloitte audit approach, methodology, and tools. BDO will remain as auditor until the company’s Annual General Meeting in 2018 at which shareholders will vote on the firm’s appointment. As the chairman and CEO of Deloitte & Touche LLP, Joe leads the US Audit & Assurance practice and is responsible for execution of our quality, innovation, growth, and talent strategies. Review & learn skills to be a External Auditor. This estimate is based upon 1 Deloitte External Auditor salary report(s) provided by employees or estimated based upon statistical methods. Quality and ethics are our hallmark. Matter on a big stage: At Deloitte, audit and assurance work is conducted at the apex of the profession. 20-11-2018 · For these and other reasons, the audit committee’s oversight of the internal audit function is as important as its role vis-à-vis the external auditor. Overseeing the external auditor - A guide to performing a periodic comprehensive reviewMr Meissner claimed that Deloitte, Monsanto’s external auditor, had every opportunity to put a stop to the fraud but failed to do so. GSK names Deloitte as auditor GlaxoSmithKline (GSK) has announced that it intends to appoint Deloitte as auditors, ending its 15-year long relationship with PwC Deloitte is expected to be appointed as GSK’s auditor with effect from the accounting year ending 31 December 2018, following shareholders’ approval at GSK's annual general meeting in 2018. Quote of the Day Looking for all the quotes in one book? Look no further. 16-02-2016 · Deloitte was the auditor of Philip Services Corp. Explore the opportunities and insights created by an audit and how a Deloitte audit—independent, innovative, and known for quality—can make a difference. Information on the auditor’s fees can be found in ASML's Integrated Report, which can be downloaded below. Lloyds Banking Group today announces that, following the conclusion of the formal audit review process led by the Group's Audit Committee, the Board has approved the proposed appointment of Deloitte as its auditor with effect from the year ending December 2021. From enhancing trust in the companies we audit to Explore the opportunities and insights created by an audit and how a Deloitte audit—independent, innovative, and known for quality—can make a difference. There is a mandatory rotation for audit firms in the UK, but there is no clear indication that this is the reason the change was made. On October 15, 2012, a group of leading governance organizations released an 11-page tool, Audit Committee Annual Evaluation of the External Auditor, to help audit committees evaluate their external auditor as part of the annual reappointment process. Deloitte & Touche LLP’s Audit & Assurance practice is focused on quality and innovation—using leading-edge technologies and highly talented professionals to deliver high-quality audit and assurance services. The firm was the auditor Our audit and assurance services can help organizations see further and deeper into their businesses. Deloitte adds value beyond the audit by helping us ‘see around the corner. Check out External Auditor profiles at Deloitte Touche Tohmatsu, job listings & salaries. 6K)Delphi drops Deloitte & Touche as external auditor - …https://www. Search for more External Audit Partner jobs in Riyadh or Khobar, Saudi Arabia and other Middle East countries. Philip's business expanded rapidly throughout the 1990s, while Deloitte was the external auditor throughout. A career in Audit at Deloitte & Touche Middle East is a key link in the financial reporting chain, putting you in the position of trusted advisor to businesses across the region. 19 salaries for 7 jobs at Deloitte in Dubai. The Company announces that, following a competitive tender process, it has today appointed Deloitte LLP as its new external auditor with immediate effect. Accounting & Auditing jobs at Deloitte Global Being transparent about our commitment to audit quality is very much in the public interest and underpins our approach to this Audit Transparency Report. BP invited new auditors to pitch for the work earlier this year in This external auditor cv template also showcases the applicant’s extensive educational background, certifications, and computer skills (particularly with auditing software) based on the requirements detailed in the job posting. ("Philip"), a public corporation engaged in providing metal recovery and processing services to major industry sectors throughout North America. E. PROPOSED APPOINTMENT OF DELOITTE AS EXTERNAL AUDITOR. DEVCO-EuropeAid's mission is to implement the external aid instruments of the European Commission. 24-01-2018 · Deloitte's negligence in conducting the Audit impaired Livent's ability to oversee management and exposed Livent to "reasonably foreseeable risks, including 'business losses' that would have been avoided with a proper audit" (para 65). The internal auditors usually play an important role in assessing and testing the risk management and control systems of the company. Deloitte's global CEO defended the firm's work on the Kelon matter. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. This estimate is based upon 1 Deloitte External Audit salary report(s) provided by employees or estimated based upon statistical methods. ” The fee proposal offered jointly by Deloitte and Lau & Au Yang is the same as …24-01-2019 · Deloitte & Touche LLP pays its employees an average of $74,093 a year. When the internal audit function reports to the audit committee, it allows the internal auditors to remain structurally separate from management and enhances objectivity. KPMG’s appointment as external auditors terminated at the end of June 2018 after the JSE-listed mutual savings The external auditor is present at our General Meeting of Shareholders to respond to questions, if any, from the shareholders about the auditor’s report on the financial statements. Accounting & Auditing jobs at Under the Sarbanes-Oxley Act of 2002, audit committees are “directly responsible for the appointment, compensation, and oversight of the work of any registered Apply for External Audit- Senior job with Deloitte Global Careers in Hyderabad, Andhra Pradesh, US GLS India. The current auditor is the registered accounting firm Deloitte AB (“Deloitte”), which was elected at the Annual General Meeting 2018 for a period of one year. Establish working relationships with client personnel. A massive forensic investigation by PwC has uncovered a pattern of transactions that led to the material overstatement of income and asset On November 15, 2016, BP announced that they will be changing their auditors to Deloitte. 24 March 2017 PZ CUSSONS PLC Appointment of Deloitte LLP as Auditor PZ Cussons plc ("PZ Cussons" or the "Company") today announced that the Board has approved the proposed appointment of Deloitte LLP as external auditor for the financial year commencing 1 June 2017. Lloyds Banking Group today announces that, following the conclusion of the formal audit review process led by the Group's More than 7 years of extensive finance management & auditing experience, a qualified public accountant in various industries. Deloitte Salaries trends. KPMG’s appointment as external auditors terminated at the end of June 2018 after the JSE-listed mutual savings How Blockchain Is Reshaping External Audit: Crypto Developments by PwC, KPMG, EY and Deloitte . Sky News learned that Deloitte is not guaranteed the auditor role but external circumstances mean the other Big Four firms – EY and KPMG – are unlikely candidates. See all External Auditor salaries to learn how this stacks up in the market. Kingfisher announced that, following the conclusion of a formal tender exercise for its statutory audit contract, the board has approved the appointment of its incumbent auditor, Deloitte, subject to approval by shareholders at the 2019 annual general meeting. They also provide massive employment and career development opportunities to accountants and auditors around the world. Deloitte External Auditor Salaries. Savvas has 6 jobs listed on their profile. At Deloitte, you'll gain exposure to a variety of industries and business models, helping your career growth and professional development. How blockchain is reshaping external audits: how the Deloitte & Touche LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at Stonecutter Court, 1 Stonecutter Street, London EC4A 4TR, United Kingdom. Quality of communication and interaction with the audit firm Questions to consider 1. Lloyds is set to ask Big Four firm Deloitte to put itself forward to audit the bank from 2021, after its contract with PwC is up. entity within the Deloitte Network, in connection with that entity’s performance of audit and assurance services for you or, if that is not you, that entity’s client. Overseeing the external auditor - A guide to performing a periodic comprehensive reviewDeloitte has been appointed as the new external auditors of Finbond Group Limited. Ernst & Young will audit Royal Bank of Scotland accounts for the financial year ending December 2016It very straightforward. To use an Audit Tool,World-class learning and leadership programsBanking, finance and well-being program discountsImpact day - we roll up our sleeves to assisIf you’re going into an interview with a Big Four firm, this means three things. com/en/corporate-governance/auditorsIndependent auditors. 20, 2017 – In a landmark legal decision for the Canadian accounting profession, the Supreme Court of Canada has ruled that Deloitte LLP is liable for losses resulting from a "negligent statutory audit" of Livent Inc. com/2018/07/13/without-najibs-protection-ex* No wonder it took so long to defeat Najib: Up to US$7 billion flowed through 1MDB – most of it 'disappeared' * Malaysia's own ENRON unravels: Can the govt sue 1MDB’s past auditors for misleading the public TWO of 1Malaysia Development Bhd’s (1MDB) former external auditors, KPMG Malaysia and Deloitte Malaysia, are still under…Anglian Water (Osprey) Financing plc. The Audit Committee has determined that the provision of services by Deloitte and its member firms is compatible with maintaining Deloitte’s independence. Apply for External Audit- Audit Manager job with Deloitte US GLS India Careers in Hyderabad, Andhra Pradesh, US GLS India. The typical Deloitte Audit Senior salary is ₹10,25,000. External Audit salaries at Deloitte can range from $54,975-$58,754. How blockchain is reshaping external audits: how the 3. include external auditors and independent specialist reviews. Cooperation with internal and external auditors. Leon Lourens, STAR’s Chief Executive Officer, said: “After careful consideration and by mutual agreement withTORONTO, Dec. Registered office: The Mound, Edinburgh EH1 1YZ 22 November 2018 PROPOSED APPOINTMENT OF DELOITTE AS EXTERNAL AUDITORDeloitte has been the auditor of the specialist asset manager since it was founded in 1989. Item 16F. Jobs 1 - 25 of 419 At Deloitte, we provide audit services using an approach designed to provide the flexibility to serve the circumstances and complexities of our At its core, Audit & Assurance enhances trust in the capital markets. New Deloitte Audit Manager jobs added daily. Audit & Assurance Services for the Consumer Industry. “In our opinion, if they were being honest and forthright 24-01-2018 · Deloitte's negligence in conducting the Audit impaired Livent's ability to oversee management and exposed Livent to "reasonably foreseeable risks, including 'business losses' that would have been avoided with a proper audit" (para 65). comhttps://dart. See all External Audit salaries to learn how this stacks up in the market. The AGM in 2018 elected Deloitte AB as the Group’s external auditors for a period up until the AGM in 2019. 6K)Without Najib’s protection, ex-1MDB auditors KPMG, Deloitte …https://iamamalaysian. Submitted by jschroeder on March 6, 2016 - 7:41pm. Audit Senior salaries at Deloitte can range from ₹6,44,857 - ₹22,02,253. In terms of audit fee dollars, PwC got 43%, Deloitte 23%, EY 21%, and KPMG 13% Pfizer saw the biggest drop in audit fees year over year, decreasing nearly $17 million, or 38% * This is the third year in a row that INTL FCStone and BofA have ranked lowest and highest, respectively, in fees paid to auditors. The Audit Committee, on behalf of the Supervisory Board, is responsible for the approval of the external auditor’s budget, fees and audit plan, which are determined on an annual basis. The Committee examined several options regarding the timing of tendering for BP’s external audit, Deloitte External Audit Salaries. Apple, Google, Facebook, and Microsoft/LinkedIn? Who audits. V. Apple, Google, Facebook, and Microsoft/LinkedIn? Sep 24, 2012 - Posted by Kevin Hsu Who is the Big 4 Public Accounting Winner? Is it PwC, Deloitte, E&Y, or KPMG? Ernst & Young LLP has been Apple …External Auditor Assessment Tool: A Reference for Audit Committees Worldwide. Change in Registrant’s Certifying Accountant. And because we audit large influential companies, family-owned midmarket companies, and fast-growing companies bound for greatness, our impact is felt throughout the capital markets, Main Street economy, and society at large. com/news/delphi-drops-deloitte-and-toucheCar parts maker Delphi will not appoint auditing company Deloitte & Touche as its external auditor, reports Financial Times. Overseeing the external auditor - A guide to performing a periodic comprehensive review/s/ Deloitte Accountants B. And how should the external auditor respond to getting fired? Deloitte and Lau & Au Yeung have assured PetroAsian that the reporting deadline will be met “despite the delay in starting the audit work of our company for the year ended 31 March 2010 resulting from the protracted negotiations on our request for your resignation. just the salary was ridiculous very low. Internal auditors will normally provide assurances on three areas: Risk management processes, both their design and how well they are working; Management of those risks classified as ‘key’, including the effectiveness of the controls and other responses to them; and Reliable and appropriate assessment of risks and reporting of risk and …Steinhoff Africa Retail (STAR), announced today that PricewaterhouseCoopers (PWC) has been appointed as the Company’s external auditor, effective 23 May 2018, replacing Deloitte. volvocars. Check out External Auditor profiles at Deloitte Touche, job listings & salaries. The Periodic Comprehensive Review of the External Auditor is uniquely Canadian. My exposure to international accounting standards, audits, financial analysis. It's our country's response to the question of regulators around the world 1 Deloitte External Audit jobs. External auditors The AGM of 25 January re-elected authorized public accountants Christian Johansson and Magnus Andersson, both of Deloitte AB, as auditors, and authorized public accountants Per Svensson and Erik Olin, both of Deloitte AB, as substitute auditors up until the end of the AGM for the period 2017-2018. AUDITOR INDEPENDENCE, PROFESSIONAL SKEPTICISM, AUDITORS' FRAUD OBLIGATIONS: CASE STUDIES AND EXAMPLES. It is fundamental to the independent auditor’s accountability to the audit committee, the performance of the audit and the confidence investors may place on the auditor’s report. 1. Job description / Role. The said decision resulted in ending of a 153-year relationship between the Lloyds banking group and the big four firm PwC. The firm was the auditor Audit is a service of providing assurance that the financial statements provide a true and fair view. DTTL and each of its member firms are legally separate and independent entities. ’ They ask insightful questions and provide thoughtful perspective that gives guidance to the Board and senior management team as we navigate the changing landscape of health care. At the time, the Committee considered the group’s position on audit services following changes to the UK Corporate Governance Code and EU’s regulations concerning the audit market. The Tool includes sample questions to inform the …On November 15, 2016, BP announced that they will be changing their auditors to Deloitte. See the complete profile on LinkedIn and discover Savvas’ connections and jobs at similar companies. Economic loss caused by the shareholders' inability to hold management accountable for these irregularities was a reasonably foreseeable consequence of …The independence of the independent or external auditor is an essential component of the audit relationship. And, now, as technology transforms how audits are executed, there are increased Deloitte supports the EC to conduct external audits of programmes and projects of external aid. The move follows opposition to Deloitte's re-appointment from a number TORONTO, July 13, 2018 – Audit committees should conduct an unbiased and thorough evaluation of external auditors says a new report from Deloitte Canada. Buildings materials group SIG has begun an immediate search for a new external auditor, after shareholders at its annual general meeting (AGM) voted by a large majority against the reappointment of Deloitte, following on from the discovery earlier this year of historic profit overstatements at the FTSE 250 businessView Savvas Genitsaridis’ profile on LinkedIn, the world's largest professional community. Current Employee - Senior External Auditor in Dubai (United Arab Emirates) Current Employee - Senior External Auditor in Dubai (United Arab Emirates) I have been working at Deloitte (More than a year) process led by the Group’s Audit Committee, the Board has approved the proposed appointment of Deloitte as its auditor with effect from the year ending December 2021. Salaries at Deloitte & Touche LLP range from an average of $52,401 to $120,188 a year. 95000. Perform analytical re. External Auditor (Former Employee) – Chihuahua, TX – October 7, 2018 Deloitte it is the best company to learn of everything, Everyday I enjoyed to work , because you give service to the best companies of the town. External Auditor salaries at Deloitte can range from $65,150-$70,245. The External Auditor Assessment Tool is designed to assist audit committees, or their counterparts, in how to evaluate the external auditor and select or recommend the retention of the audit firm. Proven success in helping clients to achieve and maintain compliance with regulatory requirements, improve internal controls, and reduce financial and operational risk. The following are the members of this internationally renowned group. telecompaper. This estimate is based upon 4 Deloitte External Auditor salary report(s) provided by employees or estimated based upon statistical methods. This estimate is based upon 13 Deloitte Audit Senior salary report(s) provided by employees or estimated based upon statistical methods. Mitie Group has announced that its board has appointed BDO as its auditor, with Deloitte having resigned, effective 19 September