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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
Article 27
Statutory audits of consolidated accounts
Member States shall ensure that in the case of a statutory audit
of the consolidated accounts of a group of undertakings:
(a)
the group auditor bears the full responsibility for the audit
report in relation with the consolidated accounts;
(b) the group auditor carries out a review and maintains
documentation
of his or her review of the audit work performed
by third-country auditor(s), statutory auditor(s), thirdcountry
audit entity(ies) or audit firm(s) for the purpose of the group
audit.
The documentation retained by the group auditor shall be such as
enables the relevant
competent
authority to review the work
of the group auditor properly;
(c) when a component of a group of undertakings is audited
by
auditor(s) or audit entity(ies) from a third country that
has no working arrangement as referred to in Article 47,
the
group auditor is responsible for ensuring proper
delivery, when requested, to the public oversight authorities
of the documentation of the audit work performed by the
third-country auditor(s) or audit entity(ies), including the
working papers relevant to the group audit.
To ensure such
delivery, the group auditor shall retain a copy of such
documentation,
or alternatively agree with the third-country
auditor(s) or audit entity(ies) his proper and unrestricted
access upon request, or take any other appropriate action.
If legal or other impediments prevent audit working papers
from being passed from a third country to the group auditor,
the documentation retained by the group auditor
shall include
evidence
that he or she has undertaken the
appropriate procedures in order to gain access to the audit
documentation, and in the case of impediments other than
legal ones arising from country legislation,
evidence
supporting such an impediment.
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Become a
Certified EU
Sarbanes Oxley Expert (CEUSOE)
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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