Article 50 | Audit Directive | Directive 2006/43/EC

Updated 04/02/2025

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Version from: 09/01/2024

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Article 50 - Directive 2006/43/EC (Audit Directive)

Article 50

Repeal of Directive 84/253/EEC

Directive 84/253/EEC shall be repealed with effect from 29 June 2006. References to the repealed Directive shall be construed as references to this Directive.

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)

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)Article 48 - Committee procedure Article 48a - Exercise of the delegation Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC [repealed]Article 50 - Repeal of Directive 84/253/EEC Article 51 - Transitional provision Article 52 - Minimum harmonisation Article 53 - Transposition Article 54 - Entry into force Article 55 - Addressees

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Article 50 - Directive 2006/43/EC (Audit Directive)

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