Article 35 | Audit Directive | Directive 2006/43/EC

Updated 05/02/2025

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Article 35 - Directive 2006/43/EC (Audit Directive)

Article 35

Designation of competent authorities

1. Member States shall designate one or more competent authorities for the purposes of the tasks provided for in this Directive. Member States shall inform the Commission of their designation.

2. The competent authorities shall be organised in such a manner that conflicts of interests are avoided.

Recitals

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

CHAPTER II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION (Article 3-14)

CHAPTER III - REGISTRATION (Article 15-20)

CHAPTER IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25)

CHAPTER V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28)

CHAPTER VI - QUALITY ASSURANCE (Article 29)

CHAPTER VII - INVESTIGATIONS AND PENALTIES (Article 30-31)

CHAPTER VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36)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 Article 36 - Professional secrecy and regulatory cooperation between Member States

CHAPTER IX - APPOINTMENT AND DISMISSAL (Article 37-38)

CHAPTER X - SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES (Article 39-43)

CHAPTER XI - INTERNATIONAL ASPECTS (Article 44-47)

CHAPTER XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55)

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Article 35 - Directive 2006/43/EC (Audit Directive)

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