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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 40
Transparency report
1. Member States shall ensure that
statutory auditors and
audit firms that carry out statutory audit(s) of
public-interest
entities
publish on their websites, within three months of the
end of each financial year, annual transparency reports that
include at least the following:
(a) a description of the legal structure and ownership;
(b) where the audit firm belongs to a network, a description of
the network and the legal and structural arrangements in
the network;
(c)
a description of the governance structure of
the audit firm;
(d) a description of the internal quality control system of the
audit firm and a statement by the administrative or
management body on the effectiveness of its functioning;
(e) an indication of when the last quality assurance review
referred to in Article 29 took place;
(f) a list of public-interest entities for which the audit firm
has
carried out statutory audits during the preceding financial
year;
(g) a statement concerning the audit firm's
independence
practices
which also confirms that an internal review of independence
compliance has been conducted;
(h) a statement on the policy followed by the audit firm
concerning the continuing education of statutory auditors
referred to in Article 13;
(i) financial information showing the importance of the audit
firm, such as the total turnover divided into fees from the
statutory audit of annual and consolidated accounts, and
fees charged for other assurance services, tax advisory
services and other non-audit services;
(j) information concerning the basis for the partners'
remuneration.
Member States may in exceptional circumstances disapply the
requirement in point (f) to the extent necessary to mitigate an
imminent and significant threat to the personal security of any
person.
2. The transparency report shall be signed by the statutory
auditor or audit firm, as the case may be. This can be done, for
example, by means of an electronic signature as defined in
Article 2(1) of Directive 1999/93/EC.
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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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