Article 4 | 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 4

Article 4 - Directive 2006/43/EC (Audit Directive)

Article 4

Good repute

The competent authorities of a Member State may grant approval only to natural persons or firms of good repute.

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)