Directives

Directive on statutory audit

• Scoreboard on the status of implementation of the Directive on statutory audit (2006/43/EC) in Member States
  • Scoreboard (01.09.2010)
  • Scoreboard (01.02.2010)
  • Scoreboard (01.11.2009)
  • Scoreboard (01.09.2009)
  • Scoreboard (01.07.2009)
  • Scoreboard (01.05.2009)
  • Scoreboard (01.03.2009)
  • Scoreboard (01.01.2009)
  • Scoreboard (31.10.2008)
  • Scoreboard (31.07.2008)
• National transposition measures for Directive 2006/43/EC
• Competent authorities for the tasks provided for in the Statutory Audit Directive  (2006/43/EC)
• Links to public registers of statutory auditors and audit firms 
• Directive 2008/30/EC of the European Parliament and of the Council of 11 March 2008 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, as regards the implementing powers conferred on the Commission.
• Directive 2006/43/EC on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC
  • Text of the Directive
  • Press release (15.3.2004)
  • Frequently asked questions

Other directives and relevant provisions

• DECISION N^o 716/2009/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 September 2009 establishing a Community programme to support specific activities in the field of financial services, financial reporting and auditing.
   
• The Commission put forward a proposal to finance specific activities in the field of financial services, financial reporting and auditing

  The Commission is proposing the establishment of a Community programme, providing direct funding from the Community budget to the three EU Committees of Supervisors (i.e. the Committee of European Securities Regulators (CESR), the Committee of European Banking Supervisors (CEBS) and the Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS)) and to key international and European bodies involved in the standard setting process for financial reporting and auditing. These bodies are the International Accounting Standards Committee Foundation (IASCF), the European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Body (PIOB) over the period 2010–2013. The proposal will now enter in the co-decision procedure with a view to adoption by the European Parliament and the Council.
   

  • Press release of 26.01.2009
  • Commission Proposal COM(2009)14 final
  • Commission Staff Working Document SEC(2009)54
     
• 8th Council Directive 84/253/EEC of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents
  Full text available in all languages
   
• Articles 70–71 of the Council Regulation (EC) No 1435/2003
  of 22 July 2003 on the Statute for a European Cooperative Society (SCE)
  Full text available in all languages
   
• Article 31 of the Council Directive 85/611/EEC
  of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS)
  Full text available in all languages
   
• Article 37 of the Seventh Council Directive
  of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC)
  Full text available in all languages
   
• Article 51 of the Fourth Council Directive
  of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC)
  Full text available in all languages