What changes on 16/06/2014

The text in force from 10/01/2013 compared with the text from 16/06/2014.

Read the act as of 16/06/2014 · other versions: 09/01/2024

Title I

• inserted Article 1 - Subject matter
• inserted Article 2 - Scope
• inserted Article 3 - Definitions

Title II

• inserted Article 4 - Audit fees
• inserted Article 5 - Prohibition of the provision of non-audit services
• inserted Article 6 - Preparation for the statutory audit and assessment of threats to independence
• inserted Article 7 - Irregularities
• inserted Article 8 - Engagement quality control review
• inserted Article 9 - International auditing standards
• inserted Article 10 - Audit report
• inserted Article 11 - Additional report to the audit committee
• inserted Article 12 - Report to supervisors of public-interest entities
• inserted Article 13 - Transparency report
• inserted Article 14 - Information for competent authorities
• inserted Article 15 - Record keeping

Title III

• inserted Article 16 - Appointment of statutory auditors or audit firms
• inserted Article 17 - Duration of the audit engagement
• inserted Article 18 - Hand-over file
• inserted Article 19 - Dismissal and resignation of the statutory auditors or the audit firms

Outside any heading

• inserted Recital 1
• inserted Recital 2
• inserted Recital 3
• inserted Recital 4
• inserted Recital 5
• inserted Recital 6
• inserted Recital 7
• inserted Recital 8
• inserted Recital 9
• inserted Recital 10
• inserted Recital 11
• inserted Recital 12
• inserted Recital 13
• inserted Recital 14
• inserted Recital 15
• inserted Recital 16
• inserted Recital 17
• inserted Recital 18
• inserted Recital 19
• inserted Recital 20
• inserted Recital 21
• inserted Recital 22
• inserted Recital 23
• inserted Recital 24
• inserted Recital 25
• inserted Recital 26
• inserted Recital 27
• inserted Recital 28
• inserted Recital 29
• inserted Recital 30
• inserted Recital 31
• inserted Recital 32
• inserted Recital 33
• inserted Recital 34
• inserted Recital 35
• inserted Recital 36
• inserted Recital 37
• inserted Preamble

Title IV › Chapter I

• inserted Article 20 - Designation of competent authorities
• inserted Article 21 - Conditions of independence
• inserted Article 22 - Professional secrecy in relation to competent authorities
• inserted Article 23 - Powers of competent authorities
• inserted Article 24 - Delegation of tasks
• inserted Article 25 - Cooperation with other competent authorities at national level

Title IV › Chapter II

• inserted Article 26 - Quality assurance
• inserted Article 27 - Monitoring market quality and competition
• inserted Article 28 - Transparency of competent authorities

Title IV › Chapter III

• inserted Article 29 - Obligation to cooperate
• inserted Article 30 - Establishment of the CEAOB
• inserted Article 31 - Cooperation with regard to quality assurance reviews, investigations and on-site inspections
• inserted Article 32 - Colleges of competent authorities
• inserted Article 33 - Delegation of tasks
• inserted Article 34 - Confidentiality and professional secrecy in relation to cooperation among competent authorities
• inserted Article 35 - Protection of personal data

Title IV › Chapter IV

• inserted Article 36 - Agreement on exchange of information
• inserted Article 37 - Disclosure of information received from third countries
• inserted Article 38 - Disclosure of information transferred to third countries
• inserted Article 39 - Exercise of the delegation
• inserted Article 40 - Review and reports
• inserted Article 41 - Transitional provisions
• inserted Article 42 - National provisions
• inserted Article 43 - Repeal of Commission Decision 2005/909/EC
• inserted Article 44 - Entry into force