Database on German and European Economic Law

 Directive 2014/56/EU

I. Description

The proposal contains amendments to the provisions on the approval and registration of auditors and audit firms, on the existing principles in the Statutory  Audit Directive regarding professional ethics, professional secrecy, independence and reporting as well as the associated supervision rules that remain applicable for the audit of non-public-interest entities (non-PIEs).

Source: recitals

II. General Information

Title

Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

Status
Existing
Directive
2014/56/EU
Source
O.J. EU No L (Legislation), Edition 158, Year 2014, p.196
Adoption
04/16/2014
Promulgation
05/27/2014
Character
Regular Act
Legal Basis
Art. 50 AEUV
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

  2014/56/EU

Beschluss:
04/16/2014 (A)
Verkuendung:
05/27/2014 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

Datum
Typ / Titel
Textfassungen
11/06/2012
Opinion of the European Data Protection Supervisor
O.J. 2012/C 334/04
06/29/2012
Opinion of the European Economic and Social Committee
O.J. 2012/C 191/61
11/30/2011
Proposal
COM(2011) 778 endgültig

3. Comments

Datum
Stellungnahme
Textfassungen
01/27/2012
Wirtschaftsprüferkammer (WPK)
Comment on: Kommissionsvorschlag
01/27/2012
Deutsche Industrie- und Handelskammer (IHK)
Comment on: Kommissionsvorschlag
01/25/2012
Deutsches Aktieninstitut (DAI)
Comment on: Kommissionsvorschlag
01/24/2012
Deutscher Steuerberaterverband (DStV)
Comment on: Kommissionsvorschlag
02/2012
Bundesarbeitskammer (AK)
Comment on: Kommissionsvorschlag

4. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Amendment
  Directive 2006/43/EC

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History
3. Comments
4. Legal Impact
IV. Umsetzung in den Mitgliedstaaten
1. Implementation in Germany