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
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

◷

New version applies from 16/06/2014 — introduced by Directive 2014/56/EU. 85 provisions change. Later versions: 05/01/2023, 09/01/2024, 18/03/2026. Article 39 changes in this version: compare with the current text.

View as of 16/06/2014 What changes

Article 39 - Application to non-listed public-interest entities

Article 39

Application to non-listed public-interest entities

›

Member States may exempt public-interest entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and their statutory auditor(s) or audit firm(s) from one or more of the requirements in this Chapter.

Official text · consolidated version 19/07/2013 (no longer in force) Open full page ↗