Directive 2006/43/EC of the European Parliament and of the CouncilDangos y teitl llawn

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)

  1. Introductory Text

  2. CHAPTER I SUBJECT MATTER AND DEFINITIONS

    1. Article 1.Subject matter

    2. Article 2.Definitions

  3. CHAPTER II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION

    1. Article 3.Approval of statutory auditors and audit firms

    2. Article 3a. Recognition of audit firms

    3. Article 4.Good repute

    4. Article 5.Withdrawal of approval

    5. Article 6.Educational qualifications

    6. Article 7.Examination of professional competence

    7. Article 8.Test of theoretical knowledge

    8. Article 9.Exemptions

    9. Article 10.Practical training

    10. Article 11.Qualification through long-term practical experience

    11. Article 12.Combination of practical training and theoretical instruction

    12. Article 13. Continuing education

    13. Article 14. Approval of statutory auditors from another Member State

  4. CHAPTER III REGISTRATION

    1. Article 15.Public register

    2. Article 16.Registration of statutory auditors

    3. Article 17.Registration of audit firms

    4. Article 18.Updating of registration information

    5. Article 19.Responsibility for registration information

    6. Article 20.Language

  5. CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY

    1. Article 21. Professional ethics and scepticism

    2. Article 22.Independence and objectivity

    3. Article 22a. Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms

    4. Article 22b. Preparation for the statutory audit and assessment of threats to independence

    5. Article 23.Confidentiality and professional secrecy

    6. Article 24.Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms

    7. Article 24a. Internal organisation of statutory auditors and audit firms

    8. Article 24b. Organisation of the work

    9. Article 25.Audit fees

    10. Article 25a. Scope of the statutory audit

  6. CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING

    1. Article 26. Auditing standards

    2. Article 27. Statutory audits of consolidated financial statements

    3. Article 28. Audit reporting

  7. CHAPTER VI QUALITY ASSURANCE

    1. Article 29.Quality assurance systems

  8. CHAPTER VII INVESTIGATIONS AND SANCTIONS

    1. Article 30. Systems of investigations and sanctions

    2. Article 30a. Sanctioning powers

    3. Article 30b. Effective application of sanctions

    4. Article 30c. Publication of sanctions and measures

    5. Article 30d. Appeal

    6. Article 30e. Reporting of breaches

    7. Article 30f. Exchange of information

  9. CHAPTER VIII PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES

    1. Article 32.Principles of public oversight

    2. Article 33.Cooperation between public oversight systems at Community level

    3. Article 34.Mutual recognition of regulatory arrangements between Member States

    4. Article 35. Designation of competent authorities

    5. Article 36.Professional secrecy and regulatory cooperation between Member States

  10. CHAPTER IX APPOINTMENT AND DISMISSAL

    1. Article 37.Appointment of statutory auditors or audit firms

    2. Article 38.Dismissal and resignation of statutory auditors or audit firms

  11. CHAPTER X AUDIT COMMITTEE

    1. Article 39. Audit committee

  12. CHAPTER XI INTERNATIONAL ASPECTS

    1. Article 44.Approval of auditors from third countries

    2. Article 45.Registration and oversight of third-country auditors and audit entities

    3. Article 46.Derogation in the case of equivalence

    4. Article 47.Cooperation with competent authorities from third countries

  13. CHAPTER XII TRANSITIONAL AND FINAL PROVISIONS

    1. Article 48.Committee procedure

    2. Article 48a. Exercise of the delegation

    3. Article 49. Amendment of Directive 78/660/EEC and Directive 83/349/EEC

    4. Article 50.Repeal of Directive 84/253/EEC

    5. Article 51.Transitional provision

    6. Article 52.Minimum harmonisation

    7. Article 53.Transposition

    8. Article 54.Entry into force

    9. Article 55.Addressees