DIRECTIVE 2014/56/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 16 April 2014
amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 50 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee 1,
Acting in accordance with the ordinary legislative procedure 2,
Whereas:
HAVE ADOPTED THIS DIRECTIVE: