Article 24 | 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 24

Article 24 - Directive 2006/43/EC (Audit Directive)

Article 24

Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms

Member States shall ensure that the owners or shareholders of an audit firm as well as the members of the administrative, management and supervisory bodies of such a firm, or of an affiliated firm, do not intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm.

Table of contents

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

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)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)

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)