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) 12
Chapter III - REGISTRATION (Article 15-20) 6
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25) 5
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28) 3
Chapter VI - QUALITY ASSURANCE (Article 29) 1
Chapter VII - INVESTIGATIONS AND PENALTIES (Article 30-31) 2
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36) 5
Chapter IX - APPOINTMENT AND DISMISSAL (Article 37-38) 2
Chapter X - SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES (Article 39-43) 5
Chapter XI - INTERNATIONAL ASPECTS (Article 44-47) 4
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55) 8
Amending acts 6

Article 1 - Subject matter

Article 1

Subject matter

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

Official text · the act as published Open full page ↗

Metadata

✓ In force

↻ Amendments (2)