What changes on 29/06/2006
The text in force from 28/12/2000 compared with the text from 29/06/2006.
90 inserted
0 amended
0 deleted
0 moved
Read the act as of 29/06/2006 · other versions: 21/03/2008 · 19/07/2013 · 16/06/2014 · 05/01/2023 · 09/01/2024 · 18/03/2026
Chapter I
- inserted Article 1 - Subject matter
- inserted Article 2 - Definitions
Chapter II
- inserted Article 3 - Approval of statutory auditors and audit firms
- inserted Article 4 - Good repute
- inserted Article 5 - Withdrawal of approval
- inserted Article 6 - Educational qualifications
- inserted Article 7 - Examination of professional competence
- inserted Article 8 - Test of theoretical knowledge
- inserted Article 9 - Exemptions
- inserted Article 10 - Practical training
- inserted Article 11 - Qualification through long-term practical experience
- inserted Article 12 - Combination of practical training and theoretical instruction
- inserted Article 13 - Continuing education
- inserted Article 14 - Approval of statutory auditors from other Member States
Chapter III
- inserted Article 15 - Public register
- inserted Article 16 - Registration of statutory auditors
- inserted Article 17 - Registration of audit firms
- inserted Article 18 - Updating of registration information
- inserted Article 19 - Responsibility for registration information
- inserted Article 20 - Language
Chapter IV
- inserted Article 21 - Professional ethics
- inserted Article 22 - Independence and objectivity
- inserted Article 23 - Confidentiality and professional secrecy
- inserted Article 24 - Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
- inserted Article 25 - Audit fees
Chapter V
- inserted Article 26 - Auditing standards
- inserted Article 27 - Statutory audits of consolidated accounts
- inserted Article 28 - Audit reporting
Chapter VI
Chapter VII
- inserted Article 30 - Systems of investigations and penalties
- inserted Article 31 - Auditors' liability
Chapter VIII
- inserted Article 32 - Principles of public oversight
- inserted Article 33 - Cooperation between public oversight systems at Community level
- inserted Article 34 - Mutual recognition of regulatory arrangements between Member States
- inserted Article 35 - Designation of competent authorities
- inserted Article 36 - Professional secrecy and regulatory cooperation between Member States
Chapter IX
- inserted Article 37 - Appointment of statutory auditors or audit firms
- inserted Article 38 - Dismissal and resignation of statutory auditors or audit firms
Chapter X
- inserted Article 39 - Application to non-listed public-interest entities
- inserted Article 40 - Transparency report
- inserted Article 41 - Audit committee
- inserted Article 42 - Independence
- inserted Article 43 - Quality assurance
Chapter XI
- inserted Article 44 - Approval of auditors from third countries
- inserted Article 45 - Registration and oversight of third-country auditors and audit entities
- inserted Article 46 - Derogation in the case of equivalence
- inserted Article 47 - Cooperation with competent authorities from third countries
Outside any heading
- inserted Recital 1
- inserted Recital 2
- inserted Recital 3
- inserted Recital 4
- inserted Recital 5
- inserted Recital 6
- inserted Recital 7
- inserted Recital 8
- inserted Recital 9
- inserted Recital 10
- inserted Recital 11
- inserted Recital 12
- inserted Recital 13
- inserted Recital 14
- inserted Recital 15
- inserted Recital 16
- inserted Recital 17
- inserted Recital 18
- inserted Recital 19
- inserted Recital 20
- inserted Recital 21
- inserted Recital 22
- inserted Recital 23
- inserted Recital 24
- inserted Recital 25
- inserted Recital 26
- inserted Recital 27
- inserted Recital 28
- inserted Recital 29
- inserted Recital 30
- inserted Recital 31
- inserted Recital 32
- inserted Recital 33
- inserted Recital 34
- inserted Preamble
Chapter XII
- inserted Article 48 - Committee procedure
- inserted Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC
- inserted Article 50 - Repeal of Directive 84/253/EEC
- inserted Article 51 - Transitional provision
- inserted Article 52 - Minimum harmonisation
- inserted Article 53 - Transposition
- inserted Article 54 - Entry into force
- inserted Article 55 - Addressees