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New version applies from 16/06/2014 — introduced by Directive 2014/56/EU.
85 provisions change.
Later versions: 05/01/2023, 09/01/2024, 18/03/2026.
Directive 2006/43/EC
21/03/2008 → 19/07/2013: 0 inserted · 0 removed · 38 amended · 0 moved · 0 renamed · 52 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
- 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 I - SUBJECT MATTER AND DEFINITIONS
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
Chapter II · 12 unchanged
Article 3 · Article 4 · Article 5 · Article 6 · Article 7 · Article 8 · Article 9 · Article 10 · Article 11 · Article 12 · Article 13 · Article 14
Chapter III - REGISTRATION
Chapter III · 6 unchanged
Article 15 · Article 16 · Article 17 · Article 18 · Article 19 · Article 20
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
Chapter IV · 5 unchanged
Article 21 · Article 22 · Article 23 · Article 24 · Article 25
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING
- amended Article 28 - Audit reporting Chapter V
Chapter V · 2 unchanged
Chapter VI - QUALITY ASSURANCE
Chapter VI · 1 unchanged
Chapter VII - INVESTIGATIONS AND PENALTIES
Chapter VII · 2 unchanged
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
Chapter VIII · 5 unchanged
Article 32 · Article 33 · Article 34 · Article 35 · Article 36
Chapter IX - APPOINTMENT AND DISMISSAL
Chapter IX · 2 unchanged
Chapter X - SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES
- amended Article 41 - Audit committee Chapter X
Chapter X · 4 unchanged
Chapter XI - INTERNATIONAL ASPECTS
- amended Article 45 - Registration and oversight of third-country auditors and audit entities Chapter XI
Chapter XI · 3 unchanged
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS
- amended Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC Chapter XII
Chapter XII · 7 unchanged
Article 48 · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55