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Certified
Sarbanes Oxley Expert
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Distance
Learning and Online Certification Program |
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Certified
EU Sarbanes Oxley Expert -
Distance
Learning and Online Certification Program |
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European Union - 8th
Company Law Directive
DIRECTIVE
2006/43/EC
CHAPTER V:
AUDITING STANDARDS AND AUDIT REPORTING
Article 26
Auditing standards
1. Member States shall require statutory auditors and audit
firms to carry out statutory audits
in compliance with
international
auditing standards adopted by the Commission in
accordance with the procedure referred to in Article 48(2).
Member States may apply a national auditing standard as long
as the Commission has not adopted an international auditing
standard covering the same subject-matter.
Adopted international
auditing standards shall be published in full in each of
the official languages of the Community in the Official Journal
of the European Union.
2. The Commission may decide, in accordance with the
procedure referred to in Article 48(2), on the applicability of
international auditing standards within the Community.
The
Commission shall adopt international auditing standards for
application in the Community only if they:
(a) have been developed with proper due process, public oversight
and transparency, and are generally accepted internationally;
(b) contribute a high level of credibility and quality to the
annual or consolidated accounts in conformity with the
principles set out in Article 2(3) of Directive 78/660/EEC
and in Article 16(3) of Directive 83/349/EEC; and
(c) are conducive to the European public good.
3. Member States
may impose audit procedures or requirements
in addition to — or, in exceptional cases, by carving out
parts of — the international auditing standards
only if these
stem from specific national legal requirements relating to the
scope of statutory audits.
Member States shall ensure that these
audit procedures or requirements comply with the provisions
laid down in points (b) and (c) of paragraph 2 and shall communicate
them to the Commission and Member States
before their adoption.
In the exceptional case of the carving
out of parts of an international auditing standard, Member
States shall communicate their specific national legal
requirements,
as well as the grounds for maintaining them, to the
Commission and the other Member States at least six months
before their national adoption or, in the case of requirements
already existing at the time of adoption of an international
auditing standard, at the latest within three months of the
adoption of the relevant international auditing standard.
4. Member States
may impose additional requirements
relating to the statutory audits of annual and consolidated
accounts for a
period expiring on 29 June 2010.
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Become a
Certified EU
Sarbanes Oxley Expert (CEUSOE)
Be certified by the Sarbanes Oxley Compliance Professionals
Association (SOXCPA), the largest Association of Sarbanes Oxley
professionals in the world
The 8th
Company Law Directive of the European Union is very similar to the
US Sarbanes Oxley Act. It is called E-SOX, or the European Sarbanes
Oxley
Multinational companies listed in Europe and the US, must comply
with both, the US Sarbanes Oxley Act and the 8th Company Law
Directive of the European Union.
Professionals (contractors and employees) that understand the
requirements of both, the US Sarbanes Oxley Act and the 8th Company
Law Directive of the European Union have a very important
competitive advantage in the marketplace.
Certified EU
Sarbanes Oxley Expert (CEUSOE)
- Distance learning and online certification program
The Cost:
US$ 147
What is included in this price:
A. The official presentations we use in our instructor-led classes
(420 slides)
B. Up to 3 Online Exams
If you fail, you must study again the official presentations, but
you do not need to spend money to try again. Up to 3 exams are
included in the price.
C. Personalized Membership Certificate printed in full colour.
Processing, printing, packing and posting to your office or home.
To learn more visit
www.sarbanes-oxley-association.com/CEUSOE_Distance_Learning_and_Certification.htm
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