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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 36
Professional secrecy and regulatory cooperation between
Member States
1. The competent authorities of Member States responsible
for approval, registration, quality assurance, inspection and
discipline
whenever necessary
for the purpose of carrying out their respective responsibilities
under this Directive.
The competent authorities in a Member
State responsible for approval, registration, quality assurance,
inspection and discipline
shall render assistance
to competent
authorities in other Member States.
In particular, competent
authorities
shall exchange information
and cooperate in
investigations
related to the carrying-out of statutory audits.
2. The obligation of professional secrecy shall apply to all
persons who are employed or who have been employed by competent
authorities.
Information covered by professional
secrecy may not be disclosed to any other person or authority
except by virtue of the laws, regulations or administrative procedures of
a Member
State.
3. Paragraph 2 shall not prevent competent authorities from
exchanging confidential information.
Information thus
exchanged shall be covered by the obligation of professional
secrecy, to which persons employed or formerly employed by
competent authorities are subject.
4. Competent authorities shall, on request, and without
undue delay, supply any information required for the purpose
referred to in paragraph 1.
Where necessary, the competent
authorities receiving any such request shall, without undue
delay, take the necessary measures to gather the required
information.
Information thus supplied shall be covered by the obligation
of professional secrecy to which the persons employed
or formerly employed by the competent authorities that
received the information are subject.
If the requested competent authority is not able to supply the
required information without undue delay, it shall notify the
requesting competent authority of the reasons there for.
The
competent authorities may refuse to act on a request for
information where:
(a) supplying information
might adversely affect the sovereignty,
security or public order of the requested Member
State or breach national security rules; or
(b)
judicial proceedings have already been initiated in respect
of the same actions and against the same statutory auditors
or audit firms before the authorities of the requested Member State; or
(c) final judgment has already been passed in respect of the
same actions and on the same statutory auditors or audit
firms by the competent authorities of the requested Member State.
Without prejudice to the obligations to which they are subject
in judicial proceedings, competent authorities which receive
information pursuant to paragraph 1 may use it only for the
exercise of their functions within the scope of this Directive
and in the context of administrative or judicial proceedings
specifically related to the exercise of those functions.
5. Where a competent authority concludes that activities
contrary to the provisions of this Directive are being or have been carried
out on the territory of another Member State, it shall notify
the competent authority of the other
Member
State
of that conclusion in as specific a manner as possible.
The competent
authority of the other
Member
State
shall take
appropriate action.
It shall inform the notifying competent
authority of the outcome and, to the extent possible, of
significant
interim developments.
6. A competent
authority of one
Member
State may
also
request that an investigation
be carried out by the competent authority of
another
Member
State on
the latter's territory.
It may further request that some of its own personnel be
allowed to accompany the personnel of the competent authority of
that other
Member
State in
the course of the investigation.
The investigation shall be subject throughout to the overall control of the
Member
State on
whose territory it is conducted.
The
competent authorities may refuse to act on a request for
an investigation
to be carried out as provided for in the first
subparagraph, or on a request for its personnel to be accompanied
by personnel of a competent authority of another Member
State as provided for in the second subparagraph, where:
(a) such an investigation might adversely affect the sovereignty, security or
public order of the requested Member State; or
(b) judicial proceedings have already been initiated in respect
of the same actions and against the same persons before the
authorities of the requested
Member
State; or
(c) final judgment has already been passed in respect of the
same actions on such persons by the competent authorities of the
requested
Member
State.
7. In accordance with the procedure referred to in
Article 48(2) the Commission may adopt implementing
measures in order to facilitate cooperation between competent
authorities on the procedures for the exchange of information
and modalities for cross-border investigations provided for in
paragraphs 2 to 4 of this Article.
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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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