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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

network

Defined in Article 2, Directive 2006/43/EC

Definitions over time (1)

21/03/2008 – 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:

‘network’ means the larger structure: which is aimed at cooperation and to which a statutory auditor or an audit firm belongs, and which is clearly aimed at profit- or cost-sharing or shares common ownership, control or management, common quality-control policies and procedures, a common business strategy, the use of a common brand-name or a significant part of professional resources;

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

Used in (16 places in 7 provisions on 12/11/2026)

Directive 2006/43/EC (16 in 7)

Recital 11⁴ · Article 2 · Article 17 · Article 22² · Article 25c⁵ · Article 37 · Article 45²