+Artikel 41 Übergangsbestimmungen
---+Article 41 1.
---+Article 41 2.
---+Article 41 3.
---+Article 41 4.

Artikel 41 Übergangsbestimmungen

1. Übersicht

Bezeichnung	Regulierung
Article 41 1.	As from 17 June 2020, a public-interest entity shall not enter into or renew an audit engagement with a given statutory auditor or audit firm if that statutory auditor or audit firm has been providing audit services to that public-interest entity for 20 and more consecutive years at the date of entry into force of this Regulation.
Article 41 2.	As from 17 June 2023, a public-interest entity shall not enter into or renew an audit engagement with a given statutory auditor or audit firm if that statutory auditor or audit firm has been providing audit services to that public-interest entity for 11 and more but less than 20 consecutive years at the date of entry into force of this Regulation.
Article 41 3.	Without prejudice to paragraphs 1 and 2, the audit engagements that were entered into before 16 June 2014 but which are still in place as at 17 June 2016 may remain applicable until the end of the maximum duration referred to in the second subparagraph of Article 17(1) or in point (b) of Article 17(2). Article 17(4) shall apply.
Article 41 4.	Article 16(3) shall only apply to audit engagements after the expiry of the period referred to in the second subparagraph of Article 17(1).

Anforderungen
Quelle	Anforderung

Standards
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Builddate: 09.01.2024 00:00:00 -Doknr: CELEX:32014R0537
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