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Directive 2006/43/EC

Preamble
Recitals 34
Chapter I - SUBJECT MATTER AND DEFINITIONS (Article 1-2) 2
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION (Article 3-14a) 14
Chapter III - REGISTRATION (Article 15-20a) 7
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25d) 13
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28a) 6
Chapter VI - QUALITY ASSURANCE (Article 29) 1
Chapter VII - INVESTIGATIONS AND SANCTIONS (Article 30-30f) 7
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36a) 5
Chapter IX - APPOINTMENT AND DISMISSAL (Article 37-38) 2
Chapter X - AUDIT COMMITTEE (Article 39) 1
Chapter XI - INTERNATIONAL ASPECTS (Article 44-47) 4
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55) 8
Amending acts 6

statutory auditor

Defined in Article 2, Directive 2006/43/EC

Definitions over time (2)

05/01/2023 – today applies on 11/11/2026 Article 2, Directive 2006/43/EC Scope: Whole act

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

‘statutory auditor’ means a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting;
21/03/2008 – 05/01/2023 Article 2, Directive 2006/43/EC Scope: Whole act

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

‘statutory auditor’ means a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;

Earlier definition records in this act (1)

Open an entry to see its definitions, dates and uses. Separate scopes and histories are kept intact.

Article 2(2) Historical · definitions end 21/03/2008

Used in (261 places in 60 provisions on 11/11/2026)

Directive 2006/43/EC (261 in 60)

Recital 4 · Recital 6 · Recital 7 · Recital 8 · Recital 9³ · Recital 10² · Recital 11⁵ · Recital 12⁶ · Recital 15 · Recital 17² · Recital 19 · Recital 20² · Recital 22 · Recital 24 · Recital 26 · Recital 33 · Recital 34 · Article 2¹⁷ · Article 3⁴ · Article 5³ · Article 7 · Article 8² · Article 10² · Article 11 · Article 13 · Article 14⁴ · Article 14a² · Article 15³ · Article 16⁵ · Article 17 · Article 18 · Article 19 · Article 20a² · Article 21⁴ · Article 22¹³ · Article 22a⁵ · Article 22b² · Article 23¹¹ · Article 24 · Article 24a²⁴ · Article 24b¹⁶ · Article 25c⁸ · Article 25d · Article 26² · Article 26a · Article 27⁶ · Article 27a⁶ · Article 28¹⁶ · Article 28a¹¹ · Article 29¹¹ · Article 30² · Article 30a² · Article 32⁶ · Article 34⁷ · Article 37⁸ · Article 38⁴ · Article 39³ · Article 44 · Article 47⁸ · Article 51