Directive 2006/43/EC
09/01/2024 → 18/03/2026: 0 inserted · 0 removed · 5 amended · 0 moved · 0 renamed · 100 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Recitals · 34 unchanged
Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5 · Recital 6 · Recital 7 · Recital 8 · Recital 9 · Recital 10 · Recital 11 · Recital 12 · Recital 13 · Recital 14 · Recital 15 · Recital 16 · Recital 17 · Recital 18 · Recital 19 · Recital 20 · Recital 21 · Recital 22 · Recital 23 · Recital 24 · Recital 25 · Recital 26 · Recital 27 · Recital 28 · Recital 29 · Recital 30 · Recital 31 · Recital 32 · Recital 33 · Recital 34
Chapter I - SUBJECT MATTER AND DEFINITIONS
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
- amended Article 3 - Approval of statutory auditors and audit firms Chapter II
Chapter II · 13 unchanged
Article 3a · Article 4 · Article 5 · Article 6 · Article 7 · Article 8 · Article 9 · Article 10 · Article 11 · Article 12 · Article 13 · Article 14 · Article 14a
Chapter III - REGISTRATION
Chapter III · 7 unchanged
Article 15 · Article 16 · Article 17 · Article 18 · Article 19 · Article 20 · Article 20a
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
- amended Article 24b - Organisation of the work Chapter IV
Chapter IV · 12 unchanged
Article 21 · Article 22 · Article 22a · Article 22b · Article 23 · Article 24 · Article 24a · Article 25 · Article 25a · Article 25b · Article 25c · Article 25d
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING
- amended Article 26a - Assurance standards for sustainability reporting Chapter V
Chapter V · 5 unchanged
Article 26 · Article 27 · Article 27a · Article 28 · Article 28a
Chapter VI - QUALITY ASSURANCE
Chapter VI · 1 unchanged
Chapter VII - INVESTIGATIONS AND SANCTIONS
Chapter VII · 7 unchanged
Article 30 · Article 30a · Article 30b · Article 30c · Article 30d · Article 30e · Article 30f
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
Chapter VIII · 5 unchanged
Article 32 · Article 33 · Article 34 · Article 36 · Article 36a
Chapter IX - APPOINTMENT AND DISMISSAL
Chapter IX · 2 unchanged
Chapter X - AUDIT COMMITTEE
Chapter X · 1 unchanged
Chapter XI - INTERNATIONAL ASPECTS
- amended Article 45 - Registration and oversight of third-country auditors and audit entities Chapter XI
Chapter XI · 3 unchanged
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS
- amended Article 48a - Exercise of the delegation Chapter XII
Chapter XII · 7 unchanged
Article 48 · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55