third-country auditor

Defined in Article 2, Directive 2006/43/EC

Definitions over time (3)

1. 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:

   ‘third-country auditor’ means a natural person who carries out audits of the annual or consolidated financial statements or, where applicable, the assurance of sustainability reporting of a company incorporated in a third country, other than a person who is registered as a statutory auditor in any Member State as a consequence of approval in accordance with Articles 3 and 44;

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:

   ‘third-country auditor’ means a natural person who carries out audits of the annual or consolidated financial statements of a company incorporated in a third country, other than a person who is registered as a statutory auditor in any Member State as a consequence of approval in accordance with Articles 3 and 44;

3. 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:

   ‘third-country auditor’ means a natural person who carries out audits of the annual or consolidated accounts of a company incorporated in a third country;

Used in (42 places in 7 provisions on 11/11/2026)

Directive 2006/43/EC (42 in 7)

Article 2 · Article 16² · Article 27⁸ · Article 27a⁹ · Article 44² · Article 45¹⁸ · Article 46²