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Preamble
Recitals 34
Chapter I - SUBJECT MATTER AND DEFINITIONS (Article 1-2) 2
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION (Article 3-14a) 14
Chapter III - REGISTRATION (Article 15-20a) 7
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25d) 13
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28a) 6
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 32-36a) 5
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

Recital 5

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Recital 5

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(5)This Directive aims at high-level — though not full — harmonisation of statutory audit requirements. A Member State requiring statutory audit may impose more stringent requirements, unless otherwise provided for by this Directive.

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.

05/01/2023 current no text change 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 no text change by Directive 2008/30/EC
29/06/2006 first version in the database

Used here (1)

statutory audit2