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

In force

Initial Legal Act

Amendments (1)

There is currently no Level 2 legal act based on or specifying Article 43.

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

Article 43

Quality assurance

The quality assurance review referred to in Article 29 shall be carried out at least every three years for statutory auditors or audit firms that carry out statutory audits of public-interest entities.

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)

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

CHAPTER XI - INTERNATIONAL ASPECTS (Article 44-47)

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