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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 audit

Defined in Article 2, Directive 2006/43/EC

Definitions over time (2)

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:

‘statutory audit’ means an audit of annual financial statements or consolidated financial statements in so far as: required by Union law; required by national law as regards small undertakings; voluntarily carried out at the request of small undertakings which meets national legal requirements that are equivalent to those for an audit under point (b), where national legislation defines such audits as statutory audits;
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:

‘statutory audit’ means an audit of annual accounts or consolidated accounts insofar as required by Community law;

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(1) Historical · definitions end 21/03/2008

Used in (140 places in 52 provisions on 12/11/2026)

Directive 2006/43/EC (140 in 52)

Recital 2² · Recital 3 · Recital 4 · Recital 5² · Recital 7 · Recital 11³ · Recital 12 · Recital 13⁴ · Recital 17 · Recital 18 · Recital 20² · Recital 21 · Recital 23 · Recital 32² · Preamble · Article 1 · Article 2⁹ · Article 3⁷ · Article 3a³ · Article 6³ · Article 7 · Article 8 · Article 14² · Article 14a · Article 16² · Article 17² · Article 21 · Article 22¹¹ · Article 22a⁴ · Article 22b³ · Article 23³ · Article 24² · Article 24a⁷ · Article 24b⁷ · Article 25² · Article 25a · Article 25b · Article 26⁵ · Article 27³ · Article 28⁹ · Article 28a · Article 29⁴ · Article 30² · Article 30a · Article 32² · Article 34⁶ · Article 36 · Article 36a · Article 37² · Article 38 · Article 39³ · Article 52