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In force since 29/06/2006

Version from: 09/01/2024

Level 2 legal acts in relation to Audit Directive

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Procedure 2004/0065/COD

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Synchronised with EUR-Lex on 05/02/2025

AD Tool Audit Directive

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 (Text with EEA relevance)

CHAPTER I - SUBJECT MATTER AND DEFINITIONS (Article 1-2)Article 1 - Subject matter Article 2 - Definitions Q&A

CHAPTER II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION (Article 3-14a)Article 3 - Approval of statutory auditors and audit firms Q&A Article 3a - Recognition of audit firms Article 4 - Good repute Q&A Article 5 - Withdrawal of approval Article 6 - Educational qualifications Q&A Article 7 - Examination of professional competence Q&A Article 8 - Test of theoretical knowledge Q&A Article 9 - Exemptions Q&A Article 10 - Practical training Q&A Article 11 - Qualification through long-term practical experience Q&A Article 12 - Combination of practical training and theoretical instruction Q&AGL Article 13 - Continuing education Q&A Article 14 - Approval of statutory auditors from another Member State Q&A Article 14a - Statutory auditors approved or recognised before 1 January 2024 and persons undergoing the approval process for statutory auditors on 1 January 2024 Q&A

CHAPTER III - REGISTRATION (Article 15-20a)Article 15 - Public register Article 16 - Registration of statutory auditors Article 17 - Registration of audit firms Article 18 - Updating of registration information Article 19 - Responsibility for registration information Q&A Article 20 - Language Article 20a - Accessibility of information on the European single access point

CHAPTER IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25d)Article 21 - Professional ethics and scepticism Article 22 - Independence and objectivity Article 22a - Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms Article 22b - Preparation for the statutory audit and assessment of threats to independence Article 23 - Confidentiality and professional secrecy Q&A Article 24 - Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms Article 24a - Internal organisation of statutory auditors and audit firms Article 24b - Organisation of the work Article 25 - Audit and assurance fees Article 25a - Scope of the statutory audit Article 25b - Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting Article 25c - Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity Q&A Article 25d - Irregularities

CHAPTER V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28a)Article 26 - Auditing standards Q&A Article 26a - Assurance standards for sustainability reporting Article 27 - Statutory audits of consolidated financial statements Article 27a - Assurance of consolidated sustainability reporting Article 28 - Audit reporting Article 28a - Assurance report on sustainability reporting

CHAPTER VI - QUALITY ASSURANCE (Article 29)Article 29 - Quality assurance systems

CHAPTER VII - INVESTIGATIONS AND SANCTIONS (Article 30-31)Article 30 - Systems of investigations and sanctions Article 30a - Sanctioning powers Article 30b - Effective application of sanctions Article 30c - Publication of sanctions and measures Article 30d - Appeal Article 30e - Reporting of breaches Article 30f - Exchange of information Article 31 - Auditors' liability [repealed]

CHAPTER VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36a)Article 32 - Principles of public oversight Article 33 - Cooperation between public oversight systems at Community level Article 34 - Mutual recognition of regulatory arrangements between Member States Article 35 - Designation of competent authorities [repealed]Article 36 - Professional secrecy and regulatory cooperation between Member States Article 36a - Regulatory arrangements between Member States as regards the assurance of sustainability reporting

CHAPTER IX - APPOINTMENT AND DISMISSAL (Article 37-38)Article 37 - Appointment of statutory auditors or audit firms Q&A Article 38 - Dismissal and resignation of statutory auditors or audit firms

CHAPTER X - AUDIT COMMITTEE (Article 39-43)Article 39 - Audit committee Article 40 - Transparency report [repealed]Article 41 - Audit committee [repealed]Article 42 - Independence [repealed]Article 43 - Quality assurance [repealed]

CHAPTER XI - INTERNATIONAL ASPECTS (Article 44-47)Article 44 - Approval of auditors from third countries Article 45 - Registration and oversight of third-country auditors and audit entities L2 Article 46 - Derogation in the case of equivalence IAL2 Article 47 - Cooperation with competent authorities from third countries IAL2

CHAPTER XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55)Article 48 - Committee procedure Article 48a - Exercise of the delegation Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC [repealed]Article 50 - Repeal of Directive 84/253/EEC Article 51 - Transitional provision Article 52 - Minimum harmonisation Article 53 - Transposition Article 54 - Entry into force Article 55 - Addressees

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