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| European Union - 8th Company Law Directive DIRECTIVE 2006/43/EC 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 Preamble 1-9 Preamble 10-18 Preamble 19-27 Preamble 28-34 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 4 Good repute Article 5 Withdrawal of approval Article 6 Educational qualifications Article 7 Examination of professional competence Article 8 Test of theoretical knowledge Article 9 Exemptions Article 10 Practical training Article 11 Qualification through long-term practical experience Article 12 Combination of practical training and theoretical instruction Article 13 Continuing education Article 14 Approval of statutory auditors from other Member States CHAPTER III: REGISTRATION Article 15 Public register Article 16 Registration of statutory auditors Article 17 Registration of audit firms Article 18 Updating of registration information Article 19 Responsibility for registration information Article 20 Language CHAPTER IV: PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY Article 21 Professional ethics Article 22 Independence and objectivity Article 23 Confidentiality and professional secrecy Article 24 Independence and objectivity of the statutory auditors CHAPTER V: AUDITING STANDARDS AND AUDIT REPORTING Article 26 Auditing standards Article 27 Statutory audits of consolidated accounts Article 28 Audit reporting CHAPTER VI: QUALITY ASSURANCE Article 29 Quality assurance systems CHAPTER VII: INVESTIGATIONS AND PENALTIES Article 30 Systems of investigations and penalties Article 31 Auditors' liability CHAPTER VIII: PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES Article 32 Principles of public oversight Article 33 Cooperation between public oversight systems at Community level Article 34 Mutual recognition of regulatory arrangements between Article 35 Designation of competent authorities Article 36 Professional secrecy and regulatory cooperation between Member States CHAPTER IX: APPOINTMENT AND DISMISSAL Article 37 Article 38 Dismissal and resignation of statutory auditors or audit firms CHAPTER X: SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES Article 39 Application to non-listed public-interest entities Article 40 Transparency report Article 41 Audit committee Article 42 Independence Article 43 Quality assurance CHAPTER XI: INTERNATIONAL ASPECTS Article 44 Approval of auditors from third countries Article 45 Registration and oversight of third-country auditors and audit entities Article 46 Derogation in the case of equivalence Article 47 Cooperation with competent authorities from third countries CHAPTER XII: TRANSITIONAL AND FINAL PROVISIONS Article 48 Committee procedure Article 49 Amendment of Directive 78/660/EEC and Directive 83/349/EEC Article 50 Repeal of Directive 84/253/EEC Article 51 Transitional provision Article 52 Minimum harmonisation Article 53 Transposition Article 54 Entry into force Article 55 Addressees |
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