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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 3-14) 12
Chapter III - REGISTRATION (Article 15-20) 6
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25) 5
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28) 3
Chapter VI - QUALITY ASSURANCE (Article 29) 1
Chapter VII - INVESTIGATIONS AND PENALTIES (Article 30-31) 2
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36) 5
Chapter IX - APPOINTMENT AND DISMISSAL (Article 37-38) 2
Chapter X - SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES (Article 39-43) 5
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

Uses as of 01/06/2011

Definitions over time (2)

16/06/2014 – today 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 applies on 01/06/2011 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 (83 places in 41 provisions on 01/06/2011)

Directive 2006/43/EC (83 in 41)

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 3⁴ · Article 6 · Article 7 · Article 8 · Article 14 · Article 22⁶ · Article 23 · Article 24² · Article 25 · Article 26³ · Article 27 · Article 28² · Article 29 · Article 30² · Article 31 · Article 32 · Article 34⁶ · Article 36 · Article 40³ · Article 41² · Article 42³ · Article 43 · Article 49³ · Article 52