+34. pants Vispārīgas prasības
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---+Article 34 2a.
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34. pants Vispārīgas prasības

1. Pārskats

,
34. pants 1.
Dalībvalstis nodrošina, lai sabiedriskas nozīmes struktūru, vidējo un lielo uzņēmumu finanšu pārskatu revīziju veiktu viens vai vairāki obligātie revidenti vai revīzijas uzņēmumi, kurus dalībvalstis ir apstiprinājušas obligātās revīzijas veikšanai, pamatojoties uz Direktīvu 2006/43/EK.

Obligātais(ie) revidents(i) vai revīzijas uzņēmums(i) arī:

a) 

sniedz atzinumu par to,

i) 

vai vadības ziņojums atbilst tā paša finanšu gada finanšu pārskatiem, un

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ii) 

vai vadības ziņojums ir sagatavots saskaņā ar piemērojamām juridiskajām prasībām, izņemot šīs direktīvas 19.a pantā noteiktās prasības par ilgtspējas ziņu sniegšanu;

aa) 

attiecīgā gadījumā sniedz atzinumu, kas balstīts uz ierobežotas ticamības apliecināšanas uzdevumu, par ilgtspējas ziņu sniegšanas atbilstību šīs direktīvas prasībām, tostarp par ilgtspējas ziņu sniegšanas atbilstību ilgtspējas ziņu sniegšanas standartiem, kuri pieņemti saskaņā ar 29.b pantu, par procesu, ko uzņēmums veic, lai identificētu informāciju, kura paziņota saskaņā ar minētajiem ziņu sniegšanas standartiem, un par atbilstību prasībai iezīmēt ilgtspējas ziņas saskaņā ar 29.d pantu, kā arī attiecībā uz atbilstību Regulas (ES) 2020/852 8. pantā noteiktajām ziņošanas prasībām.

b) 

norāda, vai, ņemot vērā revīzijas laikā gūtās zināšanas un izpratni par uzņēmumu un tā vidi, viņš, viņa vai tas vadības ziņojumā ir identificējis būtiskus nepareizus izklāstus, un dod norādi par jebkādu šādu nepareizu izklāstu veidu.
34. pants 2.
Šā panta 1. punkta pirmo daļu piemēro mutatis mutandis attiecībā uz konsolidētajiem finanšu pārskatiem. Šā panta 1. punkta otro daļu piemēro mutatis mutandis attiecībā uz konsolidētajiem finanšu pārskatiem un konsolidētajiem vadības ziņojumiem.
Article 34 2a.
Member States shall ensure that the opinion referred to in paragraph 1, second subparagraph, point (aa), is prepared in a manner that fully respects the right of the undertakings in the value chain which, on their balance sheet dates, do not exceed an average number of 1 000 employees during the preceding financial year to decline to provide to the reporting undertaking any information that exceeds the information specified in the standards for voluntary use referred to in Article 29ca.
34. pants 3.
Šā panta 1. punkta otrās daļas aa) apakšpunktā minēto atzinumu dalībvalstis var atļaut sniegt citam obligātajam revidentam vai revīzijas uzņēmumam, kurš nav revidents(-i) vai revīzijas uzņēmums(-i), kas veic finanšu pārskatu obligāto revīziju.
34. pants 4.

Member States may allow an independent assurance services provider established in their territory to express the opinion referred to in point (aa) of the second subparagraph of paragraph 1, provided that such independent assurance services provider is subject to requirements that are equivalent to those set out in Directive 2006/43/EC of the European Parliament and of the Council ( 30 ) as regards the assurance of sustainability reporting as defined in point 22 of Article 2 of that Directive, in particular the requirements on:

(a) 

training and examination, ensuring that independent assurance services providers acquire the necessary expertise concerning sustainability reporting and the assurance of sustainability reporting;

(b) 

continuing education;

(c) 

quality assurance systems;

(d) 

professional ethics, independence, objectivity, confidentiality and professional secrecy;

(e) 

appointment and dismissal;

(f) 

investigations and sanctions;

(g) 

the organisation of the work of the independent assurance services provider, in particular in terms of sufficient resources and personnel and the maintenance of client account records and files; and

(h) 

reporting irregularities.

Member States shall ensure that, where an independent assurance services provider expresses the opinion referred to in point (aa) of the second subparagraph of paragraph 1 of this Article, that opinion is prepared in accordance with Articles 26a, 27a and 28a of Directive 2006/43/EC and that, where applicable, the audit committee, or a dedicated committee, reviews and monitors the independence of the independent assurance services provider in accordance with point (e) of Article 39(6) of Directive 2006/43/EC.

Member States shall ensure that independent assurance services providers accredited before 1 January 2024 for the assurance of sustainability reporting, in accordance with Regulation (EC) No 765/2008, are not subject to the training and examination requirements referred to in point (a) of the first subparagraph of this paragraph.

Member States shall ensure that independent assurance services providers that on 1 January 2024 are undergoing the accreditation process in accordance with the relevant national requirements are not subject to the training and examination requirements referred to in point (a) of the first subparagraph as regards the assurance of sustainability reporting, provided they complete that process by 1 January 2026.

Member States shall ensure that the independent assurance services providers referred to in the third and fourth subparagraphs acquire the necessary knowledge in sustainability reporting and the assurance of sustainability reporting via the continuing education requirement referred to in point (b) of the first subparagraph.

If a Member State, pursuant to the first subparagraph, decides to allow an independent assurance services provider to express the opinion referred to in point (aa) of the second subparagraph of paragraph 1, it shall also allow a statutory auditor other than the one(s) carrying out the statutory audit of financial statements to do so, as provided for in paragraph 3.
34. pants 5.
From 6 January 2027, a Member State that has made use of the option provided for in paragraph 4 (the ‘host Member State’) shall allow independent assurance services provider established in a Member State other than the host Member State (the ‘home Member State’) to carry out the assurance of sustainability reporting.

The home Member State shall be responsible for the supervision of the independent assurance services providers established in its territory, unless the host Member State decides to supervise the assurance of sustainability reporting carried out by independent assurance services providers in its territory.

If the host Member State decides to supervise the assurance of sustainability reporting carried out in its territory by independent assurance services providers registered in another Member State, the host Member State shall:

(a) 

not impose more stringent requirements or liability on such independent assurance services providers than those required for assurance of sustainability reporting by the national laws for the independent assurance services providers or auditors established in that host Member State; and

(b) 

inform other Member States about its decision to supervise the assurance of sustainability reporting carried out by independent assurance services providers established in other Member States.
34. pants 6.
Member States shall ensure that where an undertaking is required by Union law to have elements of its sustainability reporting verified by an accredited independent third party, the report of the accredited independent third party is made available either as an annex to the management report or by other publicly accessible means.

1.1 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

Prasības

3. Saistītie standarti

Standarti
  • Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
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