What changes on 21/03/2008
The text in force from 29/06/2006 compared with the text from 21/03/2008, which includes the changes made by Directive 2008/30/EC.
0 inserted
72 amended
0 deleted
0 moved
Read the act as of 21/03/2008 · other versions: 19/07/2013 · 16/06/2014 · 05/01/2023 · 09/01/2024 · 18/03/2026
Chapter I
- amended Article 2 - Definitions
Chapter II
- amended Article 3 - Approval of statutory auditors and audit firms
- amended Article 5 - Withdrawal of approval
- amended Article 8 - Test of theoretical knowledge
- amended Article 9 - Exemptions
- amended Article 10 - Practical training
- amended Article 11 - Qualification through long-term practical experience
- amended Article 12 - Combination of practical training and theoretical instruction
Chapter III
- amended Article 15 - Public register
- amended Article 16 - Registration of statutory auditors
- amended Article 17 - Registration of audit firms
- amended Article 20 - Language
Chapter IV
- amended Article 21 - Professional ethics
- amended Article 22 - Independence and objectivity
- amended Article 23 - Confidentiality and professional secrecy
- amended Article 25 - Audit fees
Chapter V
- amended Article 26 - Auditing standards
- amended Article 27 - Statutory audits of consolidated accounts
- amended Article 28 - Audit reporting
Chapter VI
Chapter VII
Chapter VIII
- amended Article 32 - Principles of public oversight
- amended Article 34 - Mutual recognition of regulatory arrangements between Member States
- amended Article 35 - Designation of competent authorities
- amended Article 36 - Professional secrecy and regulatory cooperation between Member States
Chapter IX
- amended Article 37 - Appointment of statutory auditors or audit firms
- amended Article 38 - Dismissal and resignation of statutory auditors or audit firms
Chapter X
- amended Article 40 - Transparency report
- amended Article 41 - Audit committee
- amended Article 42 - Independence
Chapter XI
- amended Article 44 - Approval of auditors from third countries
- amended Article 45 - Registration and oversight of third-country auditors and audit entities
- amended Article 46 - Derogation in the case of equivalence
- amended Article 47 - Cooperation with competent authorities from third countries
Outside any heading
- amended Recital 1
- amended Recital 2
- amended Recital 3
- amended Recital 4
- amended Recital 5
- amended Recital 6
- amended Recital 7
- amended Recital 8
- amended Recital 9
- amended Recital 10
- amended Recital 11
- amended Recital 12
- amended Recital 13
- amended Recital 14
- amended Recital 15
- amended Recital 16
- amended Recital 17
- amended Recital 18
- amended Recital 19
- amended Recital 20
- amended Recital 21
- amended Recital 22
- amended Recital 23
- amended Recital 24
- amended Recital 25
- amended Recital 26
- amended Recital 27
- amended Recital 28
- amended Recital 29
- amended Recital 30
- amended Recital 31
- amended Recital 32
- amended Recital 33
- amended Recital 34
- amended Preamble