Navigation path

Additional tools

Directives

Directive on statutory audit

Other directives and relevant provisions

  • DECISION No 716/2009/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILpdf Choose translations of the previous link  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.
     

  • 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