competent authorities

Defined in Article 2, Directive 2006/43/EC

Definitions over time (2)

1. 16/06/2014 – today applies on 12/11/2026 Article 2, Directive 2006/43/EC Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘competent authorities’ means the authorities designated by law that are in charge of the regulation and/or oversight of statutory auditors and audit firms or of specific aspects thereof; the reference to ‘competent authority’ in a specific Article means a reference to the authority responsible for the functions referred to in that Article;

2. 21/03/2008 – 16/06/2014 Article 2, Directive 2006/43/EC Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘competent authorities’ means the authorities or bodies designated by law that are in charge of the regulation and/or oversight of statutory auditors and audit firms or of specific aspects thereof; the reference to ‘competent authority’ in a specific article means a reference to the authority or body(ies) responsible for the functions referred to in that Article;

Used in (150 places in 38 provisions on 12/11/2026)

Directive 2006/43/EC (150 in 38)

Recital 20³ · Recital 27 · Recital 28⁶ · Recital 32 · Article 2⁴ · Article 3³ · Article 3a⁷ · Article 4 · Article 5² · Article 6³ · Article 14³ · Article 15 · Article 16 · Article 17 · Article 18 · Article 19² · Article 20a · Article 23 · Article 24a² · Article 27⁷ · Article 27a⁷ · Article 28 · Article 28a · Article 29 · Article 30a⁵ · Article 30b³ · Article 30c⁴ · Article 30d · Article 30e · Article 30f² · Article 32¹⁴ · Article 36³¹ · Article 38 · Article 39 · Article 44² · Article 45⁴ · Article 47¹⁹ · Article 51