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European Union - 8th
Company Law Directive
DIRECTIVE
2006/43/EC
Article 17
Registration of audit firms
1. As regards
audit firms,
the public register shall contain at
least the following information:
(a) name, address and registration number;
(b) legal form;
(c) contact information, the primary contact person and,
where applicable, the website address;
(d) address of
each office in the Member State;
(e) name and registration number of all statutory auditors
employed by or associated as partners or otherwise with
the audit firm;
(f) names and business addresses of all owners and shareholders;
(g) names and business addresses of all members of the
administrative
or management body;
(h) if applicable, the membership of a network and a list of the
names and addresses of member firms and affiliates or an
indication of the place where such information is publicly
available;
(i) all other registration(s) as audit firm with the competent
authorities of other Member States and as audit entity with
third countries, including the name(s) of the registration
authority(ies), and, if applicable, the registration number(s).
2.
Third-country audit entities registered in accordance with
Article 45 shall be clearly indicated in the register as such and
not as audit firms.
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