host Member State

Defined in Article 2, Directive 2006/43/EC

Definitions over time (2)

1. 05/01/2023 – 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:

   ‘host Member State’ means a Member State in which a statutory auditor approved by his or her home Member State seeks to be also approved in accordance with Article 14, or a Member State in which an audit firm approved by its home Member State seeks to be registered or is registered in accordance with Article 3a;

2. 16/06/2014 – 05/01/2023 Article 2, Directive 2006/43/EC Scope: Whole act

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

   ‘host Member State’ means a Member State in which a statutory auditor approved by his or her home Member State seeks to be also approved in accordance with Article 14, or a Member State in which an audit firm approved by its home Member State seeks to be registered or is registered in accordance with Article 3a.

Used in (13 places in 5 provisions on 12/11/2026)

Directive 2006/43/EC (13 in 5)

Article 2 · Article 3a⁶ · Article 5 · Article 14⁴ · Article 34