paragraph_text: While most executive agencies have a single director, administrator, or secretary appointed by the President of the United States, independent agencies (in the narrower sense of being outside presidential control) almost always have a commission, board, or similar collegial body consisting of five to seven members who share power over the agency. (This is why many independent agencies include the word ``Commission ''or`` Board'' in their name.) The president appoints the commissioners or board members, subject to Senate confirmation, but they often serve terms that are staggered and longer than a four - year presidential term, meaning that most presidents will not have the opportunity to appoint all the commissioners of a given independent agency. The president can normally designate which commissioner will serve as the chairperson. Normally there are statutory provisions limiting the president's authority to remove commissioners, typically for incapacity, neglect of duty, malfeasance, or other good cause. In addition, most independent agencies have a statutory requirement of bipartisan membership on the commission, so the president can not simply fill vacancies with members of his own political party.

paragraph_text: The chair is chosen by the President of the United States from among the members of the Board of Governors; and serves for four - year - terms after appointment. A chair may be appointed for several consecutive terms. William Martin was the longest serving chair, holding the position from 1951 to 1970.

paragraph_text: Michael Del Bane (February 24, 1918 – November 8, 1984) was a Democratic member of the Ohio House of Representatives and chairman of the Public Utilities Commission. Del Bane was awarded the Phillips Medal of Public Service in 1980. He died of cancer at the age of 66.

paragraph_text: The Sustainability Accounting Standards Board was founded in 2011 to develop and disseminate sustainability accounting standards. While the FASB has for the past forty years developed the accounting principles currently used in financial reporting in the United States, other social and environmental measures are now understood to be of relevance. The SASB aims to integrate its standards into the Form 10-K which must be filed by public companies with the U.S. Securities and Exchange Commission; in this sense it differs from initiatives such as the GRI, by working within the current system of financial regulation. The general principle is, in Peter Drucker's phrase, "what gets measured gets managed".

paragraph_text: Indian Accounting Standard (abbreviated as Ind - AS) is the Accounting standard adopted by companies in India and issued under the supervison of Accounting Standards Board (ASB) which was constituted as a body in the year 1977. ASB is a committee under Institute of Chartered Accountants of India (ICAI) which consists of representatives from government department, academicians, other professional bodies viz. ICAI, representatives from ASSOCHAM, CII, FICCI, etc.

paragraph_text: Every year, a national panel appointed by the government selects the winning entry, and the award ceremony is held in New Delhi, where the President of India presents the awards. This is followed by the inauguration of the National Film Festival, where the award - winning films are screened for the public. Declared for films produced in the previous year across the country, they hold the distinction of awarding merit to the best of Indian cinema overall, as well as presenting awards for the best films in each region and language of the country. Due to the national scale of the National Film Awards, it is considered the Indian equivalent of the American Academy Awards.

paragraph_text: There is no common name for securities commission or financial regulatory agency in each country. Naming has become more complicated as some governments have consolidated or merged organisations and given them a wider remit. They sometimes contain the term securities and commission. Such as the Securities and Exchange Commission of the US or Securities and Futures Commission (Hong Kong). A number also have names based on Financial Authority, such as the Financial Services Authority of the UK or Financial Supervisory Authority (Sweden) or variations such as the Financial Services Agency (Japan).

paragraph_text: On 27 July 1793, Maximilien Robespierre was elected to the Committee. At this time, the Committee was entering a more powerful and active phase, which would see it become a de facto dictatorship alongside its powerful partner, the Committee of General Security. The role of the Committee of Public Safety included the governance of the war (including the appointment of generals), the appointing of judges and juries for the Revolutionary Tribunal, the provisioning of the armies and the public, the maintenance of public order, and oversight of the state bureaucracy.

paragraph_text: Indian Accounting Standard (abbreviated as Ind - AS) is the Accounting standard adopted by companies in India and issued under the supervision and control of Accounting Standards Board (ASB), which was constituted as a body in the year 1977. ASB is a committee under Institute of Chartered Accountants of India (ICAI) which consists of representatives from government department, academicians, other professional bodies viz. ICAI, representatives from ASSOCHAM, CII, FICCI, etc.

paragraph_text: The PCAOB has five Board members, including a Chairman, each of whom is appointed by the SEC, after consultation with the Chairman of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury. Two Board members must be Certified Public Accountants. If the PCAOB Chairman is one of them, he or she may not have been a practicing CPA for at least five years prior to being appointed to the board. Each member serves full - time, for staggered five - year terms. The Board's budget, approved by the SEC each year, is funded by fees paid by the companies and broker - dealers who rely on the audit firms overseen by the Board. The organization has a staff of about 800 and offices in 11 states in addition to its headquarters in Washington.

paragraph_text: In 1845, William Welch Deloitte opened an office in London, United Kingdom. Deloitte was the first person to be appointed an independent auditor of a public company, namely the Great Western Railway. He went on to open an office in New York in 1880.

paragraph_text: Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English - speaking world. In the United States, the CPA is a license to provide accounting services directly to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting related experience.

paragraph_text: Peter Tyndall is the Ombudsman, Information Commissioner, and Commissioner for Environmental Information of Ireland. As Ombudsman, he is ex-officio member of four important statutory oversight bodies: the Commission for Public Service Appointments, the Referendum Commission, the Constituency Commission and the Standards in Public Office Commission.

paragraph_text: In terms of ship categories, Greek companies have 22.6% of the world's tankers and 16.1% of the world's bulk carriers (in dwt). An additional equivalent of 27.45% of the world's tanker dwt is on order, with another 12.7% of bulk carriers also on order. Shipping accounts for an estimated 6% of Greek GDP, employs about 160,000 people (4% of the workforce), and represents 1/3 of the country's trade deficit. Earnings from shipping amounted to €14.1 billion in 2011, while between 2000 and 2010 Greek shipping contributed a total of €140 billion (half of the country's public debt in 2009 and 3.5 times the receipts from the European Union in the period 2000–2013). The 2011 ECSA report showed that there are approximately 750 Greek shipping companies in operation.

paragraph_text: The board consists of nine directors. Michael Dell, the founder of the company, serves as chairman of the board and chief executive officer. Other board members include Don Carty, William Gray, Judy Lewent, Klaus Luft, Alex Mandl, Michael A. Miles, and Sam Nunn. Shareholders elect the nine board members at meetings, and those board members who do not get a majority of votes must submit a resignation to the board, which will subsequently choose whether or not to accept the resignation. The board of directors usually sets up five committees having oversight over specific matters. These committees include the Audit Committee, which handles accounting issues, including auditing and reporting; the Compensation Committee, which approves compensation for the CEO and other employees of the company; the Finance Committee, which handles financial matters such as proposed mergers and acquisitions; the Governance and Nominating Committee, which handles various corporate matters (including nomination of the board); and the Antitrust Compliance Committee, which attempts to prevent company practices from violating antitrust laws.[citation needed]

paragraph_text: Manitoba Hydro is the electric power and natural gas utility in the province of Manitoba, Canada. Founded in 1961, it is a provincial Crown Corporation, governed by the Manitoba Hydro - Electric Board and the Manitoba Hydro Act. Today the company operates 15 interconnected generating stations. It has more than 527,000 electric power customers and more than 263,000 natural gas customers. Since most of the electrical energy is provided by hydroelectric power, the utility has low electricity rates. Stations in Northern Manitoba are connected by a HVDC system, the Nelson River Bipole, to customers in the south. The internal staff are members of the Canadian Union of Public Employees Local 998 while the outside workers are members of the International Brotherhood of Electrical Workers Local 2034.

paragraph_text: The Institute of Chartered Accountants in England and Wales (ICAEW) was established by royal charter in 1880. It has over 147,000 members. Over 15,000 of these members live and work outside the UK. In 2015, 8,256 students joined ICAEW - the highest ever figure. 82 of FTSE 100 (the leading UK) companies have an ICAEW Chartered Accountant on the board.

paragraph_text: The auditor's report on the financial statements typically provides very limited details on the procedures and findings of the audit. In contrast, auditors provide much more detail to the board of directors or to the audit committee of the board. Beginning in 2002, many countries have tasked the audit committee with primary responsibility over the audit. For example, in the United States, section 204 of the Sarbanes - Oxley Act passed in 2002 required auditors to communicate certain information to audit committees, which were required to be entirely independent, and also made the audit committee responsible for the auditor's hiring. In August 2012, the U.S. Public Company Accounting Oversight Board finalized Auditing Standard No. 16, which requires additional communications to the audit committee.

paragraph_text: Originally the back office service function inside UK utility company United Utilities, Vertex was spun out as a separate company in 1996. In 2007, United Utilities sold Vertex to a consortium of investors (Oak Hill Capital, GenNx360, Knox Lawrence International) for £217m.

paragraph_text: Gary Scherer is a Republican member of the Ohio House of Representatives for the 92nd district, which includes Fayette County, as well as portions of Pickaway and Ross counties. He was appointed in April 2012 to replace Bob Peterson, who was appointed to the Ohio Senate. Scherer has a degree in accounting from Ohio State University, and worked as an accountant and businessman before becoming a Representative. He is married with three children.

Question: What agency in the country where United Utilities is based is the equivalent of the one that appoints the members of the public company accounting oversight board?
Answer: Financial Services Authority