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- Point in Time (31/01/2020)
- Original (As adopted by EU)
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)
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[F11. Each Member State shall ensure that statutory auditors and audit firms are entered in a public register in accordance with Articles 16 and 17. In exceptional circumstances, Member States may derogate from the requirements laid down in this Article and Article 16 regarding disclosure only to the extent necessary to mitigate an imminent and significant threat to the personal security of any person.]
2.Member States shall ensure that each statutory auditor and audit firm is identified in the public register by an individual number. Registration information shall be stored in the register in electronic form and shall be electronically accessible to the public.
3.The public register shall also contain the name and address of the competent authorities responsible for approval as referred to in Article 3, for quality assurance as referred to in Article 29, for investigations and penalties on statutory auditors and audit firms as referred to in Article 30, and for public oversight as referred to in Article 32.
4.Member States shall ensure that the public register is fully operational by 29 June 2009.
Textual Amendments
1.As regards statutory auditors, the public register shall contain at least the following information:
(a)name, address and registration number;
(b)if applicable, the name, address, website address and registration number of the audit firm(s) by which the statutory auditor is employed, or with whom he or she is associated as a partner or otherwise;
(c)all other registration(s) as statutory auditor with the competent authorities of other Member States and as auditor with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
2.Third-country auditors registered in accordance with Article 45 shall be clearly indicated in the register as such and not as statutory auditors.
1.As regards audit firms, the public register shall contain at least the following information:
(a)name, address and registration number;
(b)legal form;
(c)contact information, the primary contact person and, where applicable, the website address;
(d)address of each office in the Member State;
(e)name and registration number of all statutory auditors employed by or associated as partners or otherwise with the audit firm;
(f)names and business addresses of all owners and shareholders;
(g)names and business addresses of all members of the administrative or management body;
(h)if applicable, the membership of a network and a list of the names and addresses of member firms and affiliates or an indication of the place where such information is publicly available;
(i)all other registration(s) as audit firm with the competent authorities of other Member States and as audit entity with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s)[F1;]
[F2(j) where applicable, whether the audit firm is registered pursuant to Article 3a(3).]
2.Third-country audit entities registered in accordance with Article 45 shall be clearly indicated in the register as such and not as audit firms.
Textual Amendments
Member States shall ensure that statutory auditors and audit firms notify the competent authorities in charge of the public register without undue delay of any change of information contained in the public register. The register shall be updated without undue delay after notification.
The information provided to the relevant competent authorities in accordance with Articles 16, 17 and 18 shall be signed by the statutory auditor or audit firm. Where the competent authority provides for the information to be made available electronically, that can, for example, be done by means of an electronic signature as defined in point 1 of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures(1).
1.The information entered in the public register shall be drawn up in one of the languages permitted by the language rules applicable in the Member State concerned.
2.Member States may additionally allow the information to be entered in the public register in any other official language(s) of the Community. Member States may require the translation of the information to be certified.
In all cases, the Member State concerned shall ensure that the register indicates whether or not the translation is certified.
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