Article 52 | Audit Directive | Directive 2006/43/EC

In force

Initial Legal Act

Amendments

There is currently no Level 2 legal act based on or specifying Article 52.

Article 52 - Directive 2006/43/EC (Audit Directive)

Article 52

Minimum harmonisation

Member States requiring statutory audit may impose more stringent requirements, unless otherwise provided for by this Directive.

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)