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 43 is deleted from 16/06/2014.

View as of 16/06/2014 What changes

Article 43 - Quality assurance

‹

Article 43

Quality assurance

The quality assurance review referred to in Article 29 shall be carried out at least every three years for statutory auditors or audit firms that carry out statutory audits of public-interest entities.

Official text · consolidated version 19/07/2013 (no longer in force) Open full page ↗