+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)
---+CHAPTER I SUBJECT MATTER AND DEFINITIONS
------+Article 1 Subject matter
------+Article 2 Definitions
---+CHAPTER II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
------+Article 3 Approval of statutory auditors and audit firms
---------+Article 3 1.
---------+Article 3 2.
---------+Article 3 3.
---------+Article 3 4.
------+Article 3a Recognition of audit firms
---------+Article 3a 1.
---------+Article 3a 2.
---------+Article 3a 3.
------+Article 4 Good repute
------+Article 5 Withdrawal of approval
---------+Article 5 1.
---------+Article 5 2.
---------+Article 5 3.
------+Article 6 Educational qualifications
---------+Article 6 1.
---------+Article 6 2.
---------+Article 6 3.
------+Article 7 Examination of professional competence
---------+Article 7 1.
---------+Article 7 2.
------+Article 8 Test of theoretical knowledge
---------+Article 8 1.
---------+Article 8 2.
---------+Article 8 3.
------+Article 9 Exemptions
---------+Article 9 1.
---------+Article 9 2.
------+Article 10 Practical training
---------+Article 10 1.
---------+Article 10 2.
------+Article 11 Qualification through long-term practical experience
------+Article 12 Combination of practical training and theoretical instruction
---------+Article 12 1.
---------+Article 12 2.
------+Article 13 Continuing education
------+Article 14 Approval of statutory auditors from another Member State
---------+Article 14 1.
---------+Article 14 2.
---------+Article 14 3.
------+Article 14a Statutory auditors approved or recognised before 1 January 2024 and persons undergoing the approval process for statutory auditors on 1 January 2024
---+CHAPTER III REGISTRATION
------+Article 15 Public register
---------+Article 15 1.
---------+Article 15 2.
---------+Article 15 3.
---------+Article 15 4.
------+Article 16 Registration of statutory auditors
---------+Article 16 1.
---------+Article 16 2.
------+Article 17 Registration of audit firms
---------+Article 17 1.
---------+Article 17 2.
------+Article 18 Updating of registration information
------+Article 19 Responsibility for registration information
------+Article 20 Language
---------+Article 20 1.
---------+Article 20 2.
------+Article 20a Accessibility of information on the European single access point
---------+Article 20a 1.
---------+Article 20a 2.
---+CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
------+Article 21 Professional ethics and scepticism
---------+Article 21 1.
---------+Article 21 2.
------+Article 22 Independence and objectivity
---------+Article 22 1.
---------+Article 22 2.
---------+Article 22 3.
---------+Article 22 4.
---------+Article 22 5.
---------+Article 22 6.
------+Article 22a Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms
---------+Article 22a 1.
---------+Article 22a 2.
------+Article 22b Preparation for the statutory audit and assessment of threats to independence
------+Article 23 Confidentiality and professional secrecy
---------+Article 23 1.
---------+Article 23 2.
---------+Article 23 3.
---------+Article 23 4.
---------+Article 23 5.
------+Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
------+Article 24a Internal organisation of statutory auditors and audit firms
---------+Article 24a 1.
---------+Article 24a 2.
------+Article 24b Organisation of the work
---------+Article 24b 1.
---------+Article 24b 2.
---------+Article 24b 2a.
---------+Article 24b 3.
---------+Article 24b 4.
---------+Article 24b 5.
---------+Article 24b 5a.
---------+Article 24b 6.
---------+Article 24b 7.
------+Article 25 Audit and assurance fees
------+Article 25a Scope of the statutory audit
------+Article 25b Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting
------+Article 25c Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity
---------+Article 25c 1.
---------+Article 25c 2.
---------+Article 25c 3.
------+Article 25d Irregularities
---+CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING
------+Article 26 Auditing standards
---------+Article 26 1.
---------+Article 26 2.
---------+Article 26 3.
---------+Article 26 4.
---------+Article 26 5.
------+Article 26a Assurance standards for sustainability reporting
---------+Article 26a 1.
---------+Article 26a 2.
---------+Article 26a 3.
------+Article 27 Statutory audits of consolidated financial statements
---------+Article 27 1.
---------+Article 27 2.
---------+Article 27 3.
------+Article 27a Assurance of consolidated sustainability reporting
---------+Article 27a 1.
---------+Article 27a 2.
---------+Article 27a 3.
------+Article 28 Audit reporting
---------+Article 28 1.
---------+Article 28 2.
---------+Article 28 3.
---------+Article 28 4.
---------+Article 28 5.
------+Article 28a Assurance report on sustainability reporting
---------+Article 28a 1.
---------+Article 28a 2.
---------+Article 28a 3.
---------+Article 28a 4.
---------+Article 28a 5.
---------+Article 28a 6.
---+CHAPTER VI QUALITY ASSURANCE
------+Article 29 Quality assurance systems
---------+Article 29 1.
---------+Article 29 2.
---------+Article 29 2a.
---------+Article 29 3.
---+CHAPTER VII INVESTIGATIONS AND SANCTIONS
------+Article 30 Systems of investigations and sanctions
---------+Article 30 1.
---------+Article 30 2.
---------+Article 30 3.
---------+Article 30 4.
------+Article 30a Sanctioning powers
---------+Article 30a 1.
---------+Article 30a 2.
---------+Article 30a 3.
---------+Article 30a 4.
------+Article 30b Effective application of sanctions
------+Article 30c Publication of sanctions and measures
---------+Article 30c 1.
---------+Article 30c 2.
---------+Article 30c 3.
------+Article 30d Appeal
------+Article 30e Reporting of breaches
---------+Article 30e 1.
---------+Article 30e 2.
---------+Article 30e 3.
------+Article 30f Exchange of information
---------+Article 30f 1.
---------+Article 30f 2.
---+CHAPTER VIII PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
------+Article 32 Principles of public oversight
---------+Article 32 1.
---------+Article 32 2.
---------+Article 32 3.
---------+Article 32 4.
---------+Article 32 4a.
---------+Article 32 4b.
---------+Article 32 5.
---------+Article 32 6.
---------+Article 32 7.
------+Article 33 Cooperation between public oversight systems at Community level
------+Article 34 Mutual recognition of regulatory arrangements between Member States
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---------+Article 34 4.
------+Article 36 Professional secrecy and regulatory cooperation between Member States
---------+Article 36 1.
---------+Article 36 2.
---------+Article 36 3.
---------+Article 36 4.
---------+Article 36 4a.
---------+Article 36 5.
---------+Article 36 6.
------+Article 36a Regulatory arrangements between Member States as regards the assurance of sustainability reporting
---+CHAPTER IX APPOINTMENT AND DISMISSAL
------+Article 37 Appointment of statutory auditors or audit firms
---------+Article 37 1.
---------+Article 37 2.
---------+Article 37 3.
------+Article 38 Dismissal and resignation of statutory auditors or audit firms
---------+Article 38 1.
---------+Article 38 2.
---------+Article 38 3.
---+CHAPTER X AUDIT COMMITTEE
------+Article 39 Audit committee
---------+Article 39 1.
---------+Article 39 2.
---------+Article 39 3.
---------+Article 39 4.
---------+Article 39 4a.
---------+Article 39 5.
---------+Article 39 6.
---+CHAPTER XI INTERNATIONAL ASPECTS
------+Article 44 Approval of auditors from third countries
---------+Article 44 1.
---------+Article 44 2.
------+Article 45 Registration and oversight of third-country auditors and audit entities
---------+Article 45 1.
---------+Article 45 2.
---------+Article 45 3.
---------+Article 45 4.
---------+Article 45 5.
---------+Article 45 5a.
---------+Article 45 5b.
---------+Article 45 6.
------+Article 46 Derogation in the case of equivalence
---------+Article 46 1.
---------+Article 46 2.
---------+Article 46 3.
------+Article 47 Cooperation with competent authorities from third countries
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
---------+Article 47 4.
---------+Article 47 6.
---+CHAPTER XII TRANSITIONAL AND FINAL PROVISIONS
------+Article 48 Committee procedure
---------+Article 48 1.
---------+Article 48 2.
---------+Article 48 2a.
---------+Article 48 3.
------+Article 48a Exercise of the delegation
---------+Article 48a 1.
---------+Article 48a 2.
---------+Article 48a 3.
---------+Article 48a 4.
---------+Article 48a 5.
------+Article 50 Repeal of Directive 84/253/EEC
------+Article 51 Transitional provision
------+Article 52 Minimum harmonisation
------+Article 53 Transposition
---------+Article 53 1.
---------+Article 53 2.
---------+Article 53 3.
------+Article 54 Entry into force
------+Article 55 Addressees
 English - European Union -

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)

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. Apžvalga

,
CHAPTER I SUBJECT MATTER AND DEFINITIONS CHAPTER I SUBJECT MATTER AND DEFINITIONS
CHAPTER II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION CHAPTER II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
CHAPTER III REGISTRATION CHAPTER III REGISTRATION
CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING CHAPTER V AUDITING STANDARDS AND AUDIT REPORTING
CHAPTER VI QUALITY ASSURANCE CHAPTER VI QUALITY ASSURANCE
CHAPTER VII INVESTIGATIONS AND SANCTIONS CHAPTER VII INVESTIGATIONS AND SANCTIONS
CHAPTER VIII PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES CHAPTER VIII PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
CHAPTER IX APPOINTMENT AND DISMISSAL CHAPTER IX APPOINTMENT AND DISMISSAL
CHAPTER X AUDIT COMMITTEE CHAPTER X AUDIT COMMITTEE
CHAPTER XI INTERNATIONAL ASPECTS CHAPTER XI INTERNATIONAL ASPECTS
CHAPTER XII TRANSITIONAL AND FINAL PROVISIONS CHAPTER XII TRANSITIONAL AND FINAL PROVISIONS

1.1 Nuorodos

1.2 Nustatyti reikalavimai

1.3 Susiję standartai

2. Nustatyti reikalavimai

Reikalavimai

3. Susiję standartai

Standartai

Susietos užduotys

Saitai
is related to Imported: Abschlussprüferrichtlinie 2006/43/EG (CELEX:02006L0043-20260318)