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+Article 30a 1. |
Article 30a 1.Member States shall provide for competent authorities to have the power to take and/or impose at least the following administrative measures and sanctions for breaches of the provisions of this Directive and, where applicable, of Regulation (EU) No 537/2014:
(a)
a notice requiring the natural or legal person responsible for the breach to cease the conduct and to abstain from any repetition of that conduct;
(b)
a public statement which indicates the person responsible and the nature of the breach, published on the website of competent authorities;
(c)
a temporary prohibition, of up to three years' duration, banning the statutory auditor, the audit firm or the key audit partner from carrying out statutory audits and/or signing audit reports;
(ca)
a temporary prohibition, of up to three years’ duration, banning the statutory auditor, the audit firm or the key sustainability partner from carrying out the assurance of sustainability reporting and/or signing assurance reports on sustainability reporting;
(d)
a declaration that the audit report does not meet the requirements of Article 28 of this Directive or, where applicable, Article 10 of Regulation (EU) No 537/2014;
(da)
a declaration that the assurance report on sustainability reporting does not meet the requirements of Article 28a of this Directive;
(e)
a temporary prohibition, of up to three years' duration, banning a member of an audit firm or a member of an administrative or management body of a public-interest entity from exercising functions in audit firms or public-interest entities;
(f)
the imposition of administrative pecuniary sanctions on natural and legal persons. 1. Panoramica
1.1 Riferimenti1.2 Requisiti identificati1.3 Standard correlati2. Requisiti identificati
3. Standard correlati
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