8th Company Law
Directive
from
the Sarbanes Oxley
Compliance Professionals Association (SOXCPA) the largest
Association of Sarbanes Oxley professionals in the worldEuropean Union -
8th Company Law DirectiveDIRECTIVE
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
CHAPTER I: SUBJECT MATTER AND DEFINITIONSArticle 1
Subject matterArticle 2
Definitions
CHAPTER II: APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITIONArticle 3
Approval of statutory auditors and audit firmsArticle 4
Good repute Article 5
Withdrawal of approvalArticle 6
Educational qualificationsArticle 7
Examination of professional competenceArticle 8
Test of theoretical knowledge Article 9
Exemptions Article 10
Practical training Article 11
Qualification through long-term practical experienceArticle 12
Combination of practical training and theoretical instructionArticle 13
Continuing education Article 14
Approval of statutory auditors from other Member States
CHAPTER III: REGISTRATIONArticle 15
Public registerArticle 16
Registration of statutory auditorsArticle 17
Registration of audit firms Article 18
Updating of registration informationArticle 19
Responsibility for registration informationArticle 20
LanguageCHAPTER IV:
PROFESSIONAL ETHICS, INDEPENDENCE,
OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECYArticle 21
Professional ethicsArticle 22Independence and objectivityArticle 23
Confidentiality and professional secrecyArticle 24Independence and objectivity of the statutory auditors
CHAPTER V: AUDITING STANDARDS AND AUDIT REPORTINGArticle 26
Auditing standardsArticle 27
Statutory audits of consolidated accounts Article 28
Audit reporting
CHAPTER VI: QUALITY ASSURANCEArticle 29
Quality assurance systems
CHAPTER VII: INVESTIGATIONS AND PENALTIESArticle 30
Systems of investigations and penaltiesArticle 31
Auditors' liability
CHAPTER VIII: PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN
MEMBER STATESArticle 32
Principles of public oversight Article 33
Cooperation between public oversight systems at Community levelArticle 34
Mutual recognition of regulatory arrangements betweenArticle 35
Designation of competent authoritiesArticle 36
Professional secrecy and regulatory cooperation between
Member States
CHAPTER IX: APPOINTMENT AND DISMISSALArticle 37Article 38
Dismissal and resignation of statutory auditors or audit firms
CHAPTER X: SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF
PUBLIC-INTEREST ENTITIESArticle 39
Application to non-listed public-interest entitiesArticle 40
Transparency reportArticle 41
Audit committee Article 42
IndependenceArticle 43
Quality assurance
CHAPTER XI: INTERNATIONAL ASPECTSArticle 44
Approval of auditors from third countries Article 45
Registration and oversight of third-country auditors and audit
entitiesArticle 46
Derogation in the case of equivalenceArticle 47
Cooperation with competent authorities from third countries
CHAPTER XII: TRANSITIONAL AND FINAL PROVISIONSArticle 48
Committee procedureArticle 49
Amendment of Directive 78/660/EEC and Directive 83/349/EECArticle 50
Repeal of Directive 84/253/EEC Article 51
Transitional provisionArticle 52
Minimum harmonisationArticle 53
TranspositionArticle 54
Entry into forceArticle 55
Addressees
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