What changes on 05/01/2023
The text in force from 16/06/2014 compared with the text from 05/01/2023, which includes the changes made by Corporate sustainability Reporting Directive.
8 inserted
62 amended
0 deleted
0 moved
Read the act as of 05/01/2023 · other versions: 21/03/2008 · 19/07/2013 · 16/06/2014 · 09/01/2024 · 18/03/2026
Chapter I
- amended Article 1 - Subject matter
- amended Article 2 - Definitions
Chapter II
- inserted Article 14a - Statutory auditors approved or recognised before 1 January 2024 and persons undergoing the approval process for statutory auditors on 1 January 2024
- amended Article 3 - Approval of statutory auditors and audit firms
- amended Article 6 - Educational qualifications
- amended Article 7 - Examination of professional competence
- amended Article 8 - Test of theoretical knowledge
- amended Article 10 - Practical training
- amended Article 12 - Combination of practical training and theoretical instruction
- amended Article 14 - Approval of statutory auditors from another Member State
Chapter III
- amended Article 16 - Registration of statutory auditors
- amended Article 17 - Registration of audit firms
- amended Article 19 - Responsibility for registration information
Chapter IV
- inserted Article 25b - Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting
- inserted Article 25c - Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity
- inserted Article 25d - Irregularities
- amended Article 22 - Independence and objectivity
- amended Article 24b - Organisation of the work
- amended Article 25 - Audit and assurance fees
Chapter V
- inserted Article 26a - Assurance standards for sustainability reporting
- inserted Article 27a - Assurance of consolidated sustainability reporting
- inserted Article 28a - Assurance report on sustainability reporting
- amended Article 28 - Audit reporting
Chapter VI
Chapter VII
- amended Article 30 - Systems of investigations and sanctions
- amended Article 30a - Sanctioning powers
Chapter VIII
- inserted Article 36a - Regulatory arrangements between Member States as regards the assurance of sustainability reporting
- amended Article 32 - Principles of public oversight
- 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 39 - Audit committee
Chapter XI
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