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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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