Article 1 | Audit Directive | Directive 2006/43/EC

Updated 04/02/2025

Metadata

In force

Version from: 09/01/2024

Amendments (2)

Level 2 legal acts

There is currently no Level 2 legal act based on or specifying Article 1.

Article 1 - Directive 2006/43/EC (Audit Directive)

Article 1

Subject matter

This Directive establishes rules concerning the statutory audit of annual and consolidated accounts and the assurance of annual and consolidated sustainability reporting.

Recitals

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)

CHAPTER III - REGISTRATION (Article 15-20a)

CHAPTER IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25d)

CHAPTER V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28a)

CHAPTER VI - QUALITY ASSURANCE (Article 29)

CHAPTER VII - INVESTIGATIONS AND SANCTIONS (Article 30-31)

CHAPTER VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36a)

CHAPTER IX - APPOINTMENT AND DISMISSAL (Article 37-38)

CHAPTER X - AUDIT COMMITTEE (Article 39-43)

CHAPTER XI - INTERNATIONAL ASPECTS (Article 44-47)

CHAPTER XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55)

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Level 2 legal acts

Related documents

Article 1 - Directive 2006/43/EC (Audit Directive)

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