Article 25d | 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 25d

Article 25d - Directive 2006/43/EC (Audit Directive)

Article 25d

Irregularities

Article 7 of Regulation (EU) No 537/2014 shall apply mutatis mutandis to a statutory auditor or an audit firm carrying out the assurance of sustainability reporting of a public-interest entity.

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)