key audit partner(s)

Defined in Article 2, Directive 2006/43/EC

Definitions over time (2)

1. 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:

   ‘key audit partner(s)’ mean(s): the statutory auditor(s) designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; or in the case of a group audit, at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or the statutory auditor(s) who sign(s) the audit report;

2. 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:

   ‘key audit partner(s)’ mean(s): the statutory auditor(s) designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; or in the case of a group audit, at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or the statutory auditor(s) who sign(s) the audit report.

Used in (9 places in 3 provisions on 12/11/2026)

Directive 2006/43/EC (9 in 3)

Recital 26³ · Article 2 · Article 24b⁵