◷
New version applies from 09/01/2024 — introduced by Directive (EU) 2023/2864.
5 provisions change.
Later versions: 18/03/2026.
Directive 2006/43/EC
16/06/2014 → 05/01/2023: 8 inserted · 0 removed · 62 amended · 0 moved · 1 renamed · 34 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
- amended Article 6 - Educational qualifications Chapter II
- amended Article 7 - Examination of professional competence Chapter II
- amended Article 8 - Test of theoretical knowledge Chapter II
- amended Article 10 - Practical training Chapter II
- amended Article 12 - Combination of practical training and theoretical instruction Chapter II
- amended Article 14 - Approval of statutory auditors from another Member State 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 Chapter II
Chapter II · 6 unchanged
Article 3a · Article 4 · Article 5 · Article 9 · Article 11 · Article 13
Chapter III - REGISTRATION
- amended Article 16 - Registration of statutory auditors 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
- amended Article 22 - Independence and objectivity Chapter IV
- amended Article 24b - Organisation of the work Chapter IV
- amendedrenamed Article 25 - Audit and assurance fees Chapter IV was “Article 25 - Audit fees”
- inserted Article 25b - Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting Chapter IV
- 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 Chapter IV
- inserted Article 25d - Irregularities Chapter IV
Chapter IV · 7 unchanged
Article 21 · Article 22a · Article 22b · Article 23 · Article 24 · Article 24a · Article 25a
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING
- inserted Article 26a - Assurance standards for sustainability reporting Chapter V
- inserted Article 27a - Assurance of consolidated sustainability reporting Chapter V
- amended Article 28 - Audit reporting Chapter V
- inserted Article 28a - Assurance report on sustainability reporting Chapter V
Chapter V · 2 unchanged
Chapter VI - QUALITY ASSURANCE
- amended Article 29 - Quality assurance systems Chapter VI
Chapter VII - INVESTIGATIONS AND SANCTIONS
- amended Article 30 - Systems of investigations and sanctions Chapter VII
- amended Article 30a - Sanctioning powers Chapter VII
Chapter VII · 5 unchanged
Article 30b · Article 30c · Article 30d · Article 30e · Article 30f
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES
- amended Article 32 - Principles of public oversight Chapter VIII
- amended Article 36 - Professional secrecy and regulatory cooperation between Member States Chapter VIII
- inserted Article 36a - Regulatory arrangements between Member States as regards the assurance of sustainability reporting Chapter VIII
Chapter VIII · 2 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
- amended Article 39 - Audit committee Chapter X
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 48 - Committee procedure Chapter XII
- amended Article 48a - Exercise of the delegation Chapter XII
Chapter XII · 6 unchanged
Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55