+Artikel 15 Öffentliches Register
---+Article 15 1.
---+Article 15 2.
---+Article 15 3.
---+Article 15 4.

Artikel 15 Öffentliches Register

1. Übersicht

Bezeichnung	Regulierung
Article 15 1.	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.
Article 15 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.
Article 15 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.
Article 15 4.	Member States shall ensure that the public register is fully operational by 29 June 2009.

Anforderungen
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Standards
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Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
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