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European Union - 8th
Company Law Directive
DIRECTIVE
2006/43/EC
Article 14
Approval of statutory auditors from other Member States
The competent authorities of the Member States shall establish
procedures for the approval of statutory auditors who have been
approved in other Member States.
Those procedures
shall
not go beyond a requirement
to pass an aptitude test in accordance
with Article 4 of Council Directive 89/48/EEC of 21 December 1988
on a general system for the recognition of
higher-education diplomas awarded on completion of professional
education and training of at least three years' duration (1).
The aptitude test, which shall be conducted in one of the
languages permitted by the language rules applicable in the Member State concerned, shall cover only the statutory auditor's
adequate knowledge of the laws and regulations of that Member State in so far as relevant to statutory audits.
(1) OJ L 19, 24.1.1989, p. 16. Directive as amended by Directive
2001/19/EC of the European Parliament and of the Council (OJL 206,
31.7.2001, p. 1).
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