What changes on 19/07/2013

The text in force from 21/03/2008 compared with the text from 19/07/2013, which includes the changes made by Directive 2013/34/EU (IFRS).

Read the act as of 19/07/2013 · other versions: 21/03/2008 · 16/06/2014 · 05/01/2023 · 09/01/2024 · 18/03/2026

Chapter V

• amended Article 28 - Audit reporting

Chapter X

• amended Article 41 - Audit committee

Chapter XI

• amended Article 45 - Registration and oversight of third-country auditors and audit entities

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

Chapter XII

• amended Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC