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 法律指令 2006/43/EC

I. 描述

The recent spate of scandals in the US and the EU have emphasised that statutory audit is an  important element in ensuring the credibility and reliability of companies’ financial statements. Significant economic damage to the capital markets and the economy has resulted.
Recent scandals also confirm the urgency and the need for the envisaged EU initiatives on statutory audit outlined in the May 2003 Commission Communication “Reinforcing the statutory audit in the EU”. This proposal is one of the most important initiatives of this Communication. It considerably broadens the scope of the former Eighth Council Directive by clarifying the duties of statutory auditors, their independence and ethics, by introducing a
requirement for external quality assurance, by ensuring robust public oversight over the audit profession and by improving co-operation between oversight bodies in the EU. The proposal also provides a basis for effective and balanced international regulatory cooperation
with oversight bodies of third countries such as the US Public Company Accounting Oversight Board (PCAOB). This is crucial because capital markets today are globally interconnected.

This proposal is not a knee-jerk reaction to recent corporate scandals. It is the logical consequence of a reorientation of the EU policy on statutory audit started back in 1996. However, the initial thinking has been adapted to take account of the most recent scandals. For example, the proposal now states that the group auditor bears full responsibility for the audit report on the consolidated accounts of a group of companies and it requires an independent audit committee in all public interest entities.

II. 基本信息

标题

Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC

缩写
Audit Directive
状态
现存
法律指令
2006/43/EC
官方. 版本
公告. EC 号. L (Legislation), 公布 157, 年 2006, S.87 - 107
日期
2006/05/17
公告
2006/06/09
法案
普通的法律法案
法律基础
Art. 44 Abs. 2 g) EC
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

  2014/56/EU

Beschluss:
2014/04/16 (D)
Verkuendung:
2014/05/27 (V)

原始.版本 Audit Directive:
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC

  2006/43/EC

Beschluss:
2006/05/17 (D)
Verkuendung:
2006/06/09 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2005/07/01
Report of the committee on legal affairs
A6-0224/2005
2004/12/15
Opinion of the European Central Bank
ABL. C 157/115
2004/03/16
Proposal
COM(2004) 177 final

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
保留
  法律指令 84/253/EEC
修改
  法律指令 83/349/EEC
修改
  法律指令 78/660/EEC

IV. Umsetzung in den Mitgliedstaaten

1. 在德国的实施

2009/05/25 (B)

2009/05/28 (V)

(B) 决定 | (V) 公告

Legend

Legislative Act Status

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本
2. 发生史
3. 影响
IV. Umsetzung in den Mitgliedstaaten
1. 在德国的实施