(1)Currently, the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies 3, the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts 4, Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions 5 and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings 6 require that the annual accounts or consolidated accounts be audited by one or more persons entitled to carry out such audits.
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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
38 provisions change.
Later versions: 16/06/2014, 05/01/2023, 09/01/2024, 18/03/2026.
Recital 1 changes in this version: compare with the current text.
Recital 1
Recital 1
- 6 OJ L 374, 31.12.1991, p. 7. Directive as amended by Directive 2003/51/EC. ↩
- 5 OJ L 372, 31.12.1986, p. 1. Directive as last amended by Directive 2003/51/EC. ↩
- 4 OJ L 193, 18.7.1983, p. 1. Directive as last amended by Directive 2003/51/EC. ↩
- 3 OJ L 222, 14.8.1978, p. 11. Directive as last amended by Directive 2003/51/EC of the European Parliament and of the Council (OJ L 178, 17.7.2003, p. 16). ↩