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New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive.
70 provisions change.
Later versions: 09/01/2024, 18/03/2026.
Directive 2006/43/EC
19/07/2013 → 16/06/2014: 13 inserted · 7 removed · 65 amended · 0 moved · 5 renamed · 18 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- amended Preamble
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
- amended Article 1 - Subject matter Chapter I
- amended Article 2 - Definitions Chapter I
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
- amended Article 3 - Approval of statutory auditors and audit firms Chapter II
- inserted Article 3a - Recognition of audit firms Chapter II
- amended Article 5 - Withdrawal of approval Chapter II
- amended Article 6 - Educational qualifications Chapter II
- amended Article 8 - Test of theoretical knowledge Chapter II
- amended Article 10 - Practical training Chapter II
- amended Article 13 - Continuing education Chapter II
- amendedrenamed Article 14 - Approval of statutory auditors from another Member State Chapter II was “Article 14 - Approval of statutory auditors from other Member States”
Chapter II · 5 unchanged
Article 4 · Article 7 · Article 9 · Article 11 · Article 12
Chapter III - REGISTRATION
- amended Article 15 - Public register Chapter III
- amended Article 17 - Registration of audit firms Chapter III
- amended Article 19 - Responsibility for registration information Chapter III
Chapter III · 3 unchanged
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
- amendedrenamed Article 21 - Professional ethics and scepticism Chapter IV was “Article 21 - Professional ethics”
- amended Article 22 - Independence and objectivity Chapter IV
- inserted Article 22a - Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms Chapter IV
- inserted Article 22b - Preparation for the statutory audit and assessment of threats to independence Chapter IV
- amended Article 23 - Confidentiality and professional secrecy Chapter IV
- inserted Article 24a - Internal organisation of statutory auditors and audit firms Chapter IV
- inserted Article 24b - Organisation of the work Chapter IV
- inserted Article 25a - Scope of the statutory audit Chapter IV
Chapter IV · 2 unchanged
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING
- amended Article 26 - Auditing standards Chapter V
- amendedrenamed Article 27 - Statutory audits of consolidated financial statements Chapter V was “Article 27 - Statutory audits of consolidated accounts”
- amended Article 28 - Audit reporting Chapter V
Chapter VI - QUALITY ASSURANCE
- amended Article 29 - Quality assurance systems Chapter VI
Chapter VII - INVESTIGATIONS AND SANCTIONS renamed was “Chapter VII - INVESTIGATIONS AND PENALTIES”
- amendedrenamed Article 30 - Systems of investigations and sanctions Chapter VII was “Article 30 - Systems of investigations and penalties”
- removed Article 31 - Auditors' liability Chapter VII
- inserted Article 30a - Sanctioning powers Chapter VII
- inserted Article 30b - Effective application of sanctions Chapter VII
- inserted Article 30c - Publication of sanctions and measures Chapter VII
- inserted Article 30d - Appeal Chapter VII
- inserted Article 30e - Reporting of breaches Chapter VII
- inserted Article 30f - Exchange of information Chapter VII
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
- amended Article 32 - Principles of public oversight Chapter VIII
- amended Article 34 - Mutual recognition of regulatory arrangements between Member States Chapter VIII
- removed Article 35 - Designation of competent authorities Chapter VIII
- amended Article 36 - Professional secrecy and regulatory cooperation between Member States Chapter VIII
Chapter VIII · 1 unchanged
Chapter IX - APPOINTMENT AND DISMISSAL
- amended Article 37 - Appointment of statutory auditors or audit firms Chapter IX
- amended Article 38 - Dismissal and resignation of statutory auditors or audit firms Chapter IX
Chapter X - AUDIT COMMITTEE renamed was “Chapter X - SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES”
- amendedrenamed Article 39 - Audit committee Chapter X was “Article 39 - Application to non-listed public-interest entities”
- removed Article 40 - Transparency report Chapter X
- removed Article 41 - Audit committee Chapter X
- removed Article 42 - Independence Chapter X
- removed Article 43 - Quality assurance Chapter X
Chapter XI - INTERNATIONAL ASPECTS
- amended Article 45 - Registration and oversight of third-country auditors and audit entities Chapter XI
- amended Article 46 - Derogation in the case of equivalence Chapter XI
- amended Article 47 - Cooperation with competent authorities from third countries Chapter XI
Chapter XI · 1 unchanged
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS
- amended Article 48 - Committee procedure Chapter XII
- removed Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC Chapter XII
- inserted Article 48a - Exercise of the delegation Chapter XII
Chapter XII · 6 unchanged
Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55