+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
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CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
1. Pregled
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Regulativa |
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Article 21 Professional ethics and scepticism
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Article 22 Independence and objectivity
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Article 22a Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms
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Article 22b Preparation for the statutory audit and assessment of threats to independence
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Article 22b
Preparation for the statutory audit and assessment of threats to independence
Member States shall ensure that, before accepting or continuing an engagement for a statutory audit, a statutory auditor or an audit firm assesses and documents the following:
—
whether he, she or it complies with the requirements of Article 22 of this Directive;
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whether there are threats to his, her or its independence and the safeguards applied to mitigate those threats;
—
whether he, she or it has the competent employees, time and resources needed in order to carry out the statutory audit in an appropriate manner;
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whether, in the case of an audit firm, the key audit partner is approved as statutory auditor in the Member State requiring the statutory audit;
Member States may provide simplified requirements for the audits referred in points (b) and (c) of point 1 of Article 2.
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Article 23 Confidentiality and professional secrecy
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Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
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Article 24
Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
Member States shall ensure that the owners or shareholders of an audit firm as well as the members of the administrative, management and supervisory bodies of such a firm, or of an affiliated firm, do not intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm.
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Article 24a Internal organisation of statutory auditors and audit firms
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Article 24b Organisation of the work
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Article 25 Audit and assurance fees
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Article 25
Member States shall ensure that adequate rules are in place which provide that fees for statutory audits and the assurance of sustainability reporting:
(a)
are not influenced or determined by the provision of additional services to the entity that is the subject of the statutory audit or the assurance of sustainability reporting; and
(b)
cannot be based on any form of contingency.
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Article 25a Scope of the statutory audit
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Article 25a
Scope of the statutory audit
Without prejudice to the reporting requirements referred to in Article 28 of this Directive and, where applicable, Articles 10 and 11 of Regulation (EU) No 537/2014, the scope of the statutory audit shall not include assurance on the future viability of the audited entity or on the efficiency or effectiveness with which the management or administrative body has conducted or will conduct the affairs of the entity.
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Article 25b Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting
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Article 25b
Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting
The requirements in Articles 21 to 24a as regards the statutory audit of financial statements shall apply mutatis mutandis to the assurance of sustainability reporting.
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Article 25c Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity
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Article 25d Irregularities
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Article 25d
Article 7 of Regulation (EU) No 537/2014 shall apply mutatis mutandis to a statutory auditor or an audit firm carrying out the assurance of sustainability reporting of a public-interest entity.
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1.1 Sklici
1.2 Ugotovljene zahteve
1.3 Povezani standardi
2. Ugotovljene zahteve
3. Povezani standardi
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