Preamble
Recitals 34
Chapter I - SUBJECT MATTER AND DEFINITIONS (Article 1-2) 2
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

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

Recital 18

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Recital 18

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(18)Investigations and appropriate penalties help to prevent and correct inadequate execution of a statutory audit.

Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗

Metadata

✓ In force

↻ Amendments (0)

4 of the 4 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.