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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

assurance of sustainability reporting

Defined in Article 2, Directive 2006/43/EC

Definitions over time (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:

‘assurance of sustainability reporting’ means the performance of procedures resulting in the opinion expressed by the statutory auditor or audit firm in accordance with point (aa) of the second subparagraph of Article 34(1) and Article 34(2) of Directive 2013/34/EU;

Used in (80 places in 26 provisions on 12/11/2026)

Directive 2006/43/EC (80 in 26)

Article 2⁷ · Article 6² · Article 7² · Article 8 · Article 10 · Article 14² · Article 14a² · Article 16³ · Article 17³ · Article 24b⁷ · Article 25² · Article 25b · Article 25c⁸ · Article 25d · Article 26a² · Article 27a² · Article 28a¹⁰ · Article 29⁶ · Article 30² · Article 30a · Article 32² · Article 36a · Article 37³ · Article 38² · Article 39³ · Article 45⁴