+Article 30a Sanctioning powers
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---+Article 30a 2.
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Article 30a Sanctioning powers

1. Ħarsa ġenerali

,
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;

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(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;

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(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;

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(da) 

a declaration that the assurance report on sustainability reporting does not meet the requirements of Article 28a of this Directive;

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(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.
Article 30a 2.

Member States shall ensure that the competent authorities are able to exercise their sanctioning powers in accordance with this Directive and national law and in any of the following ways:

(a) 

directly;

(b) 

in collaboration with other authorities;

(c) 

by application to the competent judicial authorities.
Article 30a 3.
Member States may confer on competent authorities other sanctioning powers in addition to those referred to in paragraph 1.
Article 30a 4.
By way of derogation from paragraph 1, Member States may confer on authorities supervising public-interest entities, when they are not designated as the competent authority pursuant to Article 20(2) of Regulation (EU) No 537/2014, powers to impose sanctions for breaches of reporting duties provided for by that Regulation.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards