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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 |
European Union - 8th
Company Law Directive 
DIRECTIVE
2006/43/EC
Article 49
Amendment of Directive 78/660/EEC and Directive
83/349/EEC
1. Directive 78/660/EEC is hereby amended as follows:
(a) in Article 43(1) the following point shall be added:
(15) ‘separately, the total fees for the financial year
charged by the statutory auditor or audit firm for the
statutory audit of annual accounts, the total fees
charged for other assurance services, the total fees
charged for tax advisory services and the total fees
charged for other non-audit services.
Member States may provide that this requirement
shall not apply where the company is included within
the consolidated accounts required to be drawn up
under Article 1 of Directive 83/349/EEC, provided
that such information is given in the notes to the
consolidated accounts.’;
(b) paragraph 1 of Article 44 shall be replaced by the
following:
1. ‘Member States may permit the companies referred
to in Article 11 to draw up abridged notes on their
accounts without the information required in Article
43(1)(5) to (12), (14)(a) and (15).
However, the
notes must disclose the information specified in
Article 43(1)(6) in total for all the items concerned.’;
(c) paragraph 2 of Article 45 shall be replaced by the
following:
2. ‘Paragraph 1(b) shall also apply to the information
specified in Article 43(1)(8).
The Member States may permit the companies referred to
in Article 27 to omit disclosure of the information specified
in Article 43(1)(8). The Member States may also permit the
companies referred to in Article 27 to omit disclosure of
the information specified in Article 43(1)(15), provided that
such information is delivered to the public oversight system
referred to in Article 32 of Directive 2006/43/EC of the European
Parliament and of the Council of 17 May 2006
on statutory audit of annual accounts and consolidated
accounts (*) when requested by such a public oversight
system.’
(*) OJ L 157, 9.6.2006, p. 87.
2. In Article 34 of Directive 83/349/EEC the following point
shall be added:
(16) ‘Separately, the total fees for the financial year
charged by the statutory auditor or audit firm for the
statutory audit of the consolidated accounts, the total
fees charged for other assurance services, the total fees
charged for tax advisory services and the total fees
charged for other non-audit services.’
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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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