Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006... (32006L0043)
INHALT
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)
- DIRECTIVE 2006/43/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
- of 17 May 2006
- on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
- (Text with EEA relevance)
- CHAPTER I
- SUBJECT MATTER AND DEFINITIONS
- Article 1
- Subject matter
- Article 2
- Definitions
- CHAPTER II
- APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
- Article 3
- Approval of statutory auditors and audit firms
- Article 4
- Good repute
- Article 5
- Withdrawal of approval
- Article 6
- Educational qualifications
- Article 7
- Examination of professional competence
- Article 8
- Test of theoretical knowledge
- Article 9
- Exemptions
- Article 10
- Practical training
- Article 11
- Qualification through long-term practical experience
- Article 12
- Combination of practical training and theoretical instruction
- Article 13
- Continuing education
- Article 14
- Approval of statutory auditors from other Member States
- CHAPTER III
- REGISTRATION
- Article 15
- Public register
- Article 16
- Registration of statutory auditors
- Article 17
- Registration of audit firms
- Article 18
- Updating of registration information
- Article 19
- Responsibility for registration information
- Article 20
- Language
- CHAPTER IV
- PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
- Article 21
- Professional ethics
- Article 22
- Independence and objectivity
- Article 23
- Confidentiality and professional secrecy
- Article 24
- Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
- Article 25
- Audit fees
- CHAPTER V
- AUDITING STANDARDS AND AUDIT REPORTING
- Article 26
- Auditing standards
- Article 27
- Statutory audits of consolidated accounts
- Article 28
- Audit reporting
- CHAPTER VI
- QUALITY ASSURANCE
- Article 29
- Quality assurance systems
- CHAPTER VII
- INVESTIGATIONS AND PENALTIES
- Article 30
- Systems of investigations and penalties
- Article 31
- Auditors' liability
- CHAPTER VIII
- PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
- Article 32
- Principles of public oversight
- Article 33
- Cooperation between public oversight systems at Community level
- Article 34
- Mutual recognition of regulatory arrangements between Member States
- Article 35
- Designation of competent authorities
- Article 36
- Professional secrecy and regulatory cooperation between Member States
- CHAPTER IX
- APPOINTMENT AND DISMISSAL
- Article 37
- Appointment of statutory auditors or audit firms
- Article 38
- Dismissal and resignation of statutory auditors or audit firms
- CHAPTER X
- SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES
- Article 39
- Application to non-listed public-interest entities
- Article 40
- Transparency report
- Article 41
- Audit committee
- Article 42
- Independence
- Article 43
- Quality assurance
- CHAPTER XI
- INTERNATIONAL ASPECTS
- Article 44
- Approval of auditors from third countries
- Article 45
- Registration and oversight of third-country auditors and audit entities
- Article 46
- Derogation in the case of equivalence
- Article 47
- Cooperation with competent authorities from third countries
- CHAPTER XII
- TRANSITIONAL AND FINAL PROVISIONS
- Article 48
- Committee procedure
- Article 49
- Amendment of Directive 78/660/EEC and Directive 83/349/EEC
- Article 50
- Repeal of Directive 84/253/EEC
- Article 51
- Transitional provision
- Article 52
- Minimum harmonisation
- Article 53
- Transposition
- Article 54
- Entry into force
- Article 55
- Addressees
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