+Articolul 40 Evaluare și raportare
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---+Article 40 2.
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Articolul 40 Evaluare și raportare

1. Prezentare generală

Titlu	Reglementare
Article 40 1.	The Commission shall review and report on the operation and effectiveness of the system of cooperation between competent authorities within the framework of the CEAOB, referred to in Article 30, in particular as regards the performance of the CEAOB tasks defined in paragraph 7 of that Article.
Article 40 2.	The review shall take into account international developments, particularly in relation to strengthening cooperation with the competent authorities of third countries and contributing to the improvement of cooperation mechanisms for the oversight of statutory auditors and audit firms of public-interest entities belonging to international audit networks. The Commission shall complete its review by 17 June 2019.
Article 40 3.	The report shall be submitted to the European Parliament and to the Council, together with a legislative proposal, if appropriate. That report shall consider the progress made in the field of cooperation between competent authorities within the framework of the CEAOB from the beginning of the operation of that framework and propose further steps to enhance the effectiveness of the cooperation between Member States' competent authorities.
Article 40 4.	By 17 June 2028 the Commission shall submit a report on the application of this Regulation to the European Parliament and to the Council.

Cerințe
Sursă	Cerință

Standarde
Sursă	Cerință

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