Article 13 | Audit Directive | Directive 2006/43/EC | judict

Updated 04/02/2025

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Version from: 09/01/2024

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Article 13

Article 13 - Directive 2006/43/EC (Audit Directive)

Article 13

Continuing education

Member States shall ensure that statutory auditors are required to take part in appropriate programmes of continuing education in order to maintain their theoretical knowledge, professional skills and values at a sufficiently high level, and that failure to respect the continuing education requirements is subject to appropriate sanctions as referred to in Article 30.

Table of contents

CHAPTER I - SUBJECT MATTER AND DEFINITIONS (Article 1-2)

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)

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)