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

Updated 05/02/2025

Metadata

In force

Initial Legal Act

Amendments

Level 2 legal acts

There is currently no Level 2 legal act based on or specifying Article 50.

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Directive 84/253/EEC shall be repealed with effect from 29 June 2006. References to the repealed Directive shall be construed as references to this Directive.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 3-14)

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 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)Article 48 - Committee procedure Article 49 - Amendment of Directive 78/660/EEC and Directive 83/349/EEC 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

Metadata

Level 2 legal acts

Related documents

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

Table of contents