Products Coverage Library Evals FAQ About Contact us Log In Get access

Preamble
Recitals 34
Chapter I - SUBJECT MATTER AND DEFINITIONS (Article 1-2) 2
- Article 1 - Subject matter
- Article 2 - Definitions
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION (Article 3-14) 13
Chapter III - REGISTRATION (Article 15-20) 6
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25a) 10
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28) 3
Chapter VI - QUALITY ASSURANCE (Article 29) 1
Chapter VII - INVESTIGATIONS AND SANCTIONS (Article 30-30f) 7
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36) 4
Chapter IX - APPOINTMENT AND DISMISSAL (Article 37-38) 2
Chapter X - AUDIT COMMITTEE (Article 39) 1
Chapter XI - INTERNATIONAL ASPECTS (Article 44-47) 4
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55) 8
Amending acts 6

◷

New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive. 70 provisions change. Later versions: 09/01/2024, 18/03/2026. Article 1 changes in this version: compare with the current text.

View as of 05/01/2023 What changes

Article 1 - Subject matter

Comparing 19/07/2013 → 16/06/2014: 1 added, 0 removed, 0 changed Close comparison

This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.

Article 29 of this Directive shall not apply to the statutory audit of annual and consolidated financial statements of public-interest entities unless specified in Regulation (EU) No 537/2014 of the European Parliament and the Council (¹⁶).

Official text · consolidated version 16/06/2014 (no longer in force) Open full page ↗