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) 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

◷

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 29 changes in this version: compare with the current text.

View as of 05/01/2023 What changes

Recital 29

‹

Recital 29

›

(29)Disclosure of information as referred to in Articles 36 and 47 should be in accordance with the rules on the transfer of personal data to third countries as laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data ¹⁵.

15 OJ L 281, 23.11.1995, p. 31. Directive as amended by Regulation (EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1). ↩

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 (2)

2 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.

05/01/2023 current by Corporate sustainability Reporting Directive
16/06/2014 no text change by Directive 2014/56/EU
19/07/2013 no text change by Directive 2013/34/EU (IFRS)
21/03/2008 by Directive 2008/30/EC
29/06/2006 first version in the database