(43)For the purposes of strengthening the supervision of insurance and reinsurance undertakings and the protection of policy holders, the statutory auditors within the meaning of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts 20 should have a duty to report promptly any facts which are likely to have a serious effect on the financial situation or the administrative organisation of an insurance or a reinsurance undertaking.
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New version applies from 23/05/2014 — introduced by Directive 2014/51/EU.
239 provisions change.
Later versions: 31/03/2015, 12/01/2017, 09/07/2018, 13/01/2019, 30/06/2021, 19/10/2021, 09/01/2024, 17/01/2025, 30/01/2027.
Recital 43 changes in this version: compare with the current text.
Recital 43
- 20 OJ L 157, 9.6.2006, p. 87. ↩