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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 3-14) 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

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

View as of 19/07/2013 What changes

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