Article 33 | Audit Directive | Directive 2006/43/EC

Updated 04/02/2025

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Version from: 09/01/2024

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There is currently no Level 2 legal act based on or specifying Article 33.

Article 33 - Directive 2006/43/EC (Audit Directive)

Article 33

Cooperation between public oversight systems at Community level

Member States shall ensure that regulatory arrangements for public oversight systems permit effective cooperation at Community level in respect of Member States' oversight activities. To that end, each Member State shall make one entity specifically responsible for ensuring that cooperation.

Recitals

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)

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)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Mutual recognition of regulatory arrangements between Member States Article 35 - Designation of competent authorities [repealed]Article 36 - Professional secrecy and regulatory cooperation between Member States Article 36a - Regulatory arrangements between Member States as regards the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)

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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Article 33 - Directive 2006/43/EC (Audit Directive)

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