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Legal Framework

The main legislative texts governing statutory audit in the EU are the following:

Both texts entered into force on 16 June 2014. Member States have to implement the new requirements by 17 June 2016, when the Directive and the Regulation become applicable.

Related documents

16.06.2014

Consolidated version of Directive 2006/43/EC as amended by Directive 2014/56/EU
Disclaimer: Consolidation consists of the integration in a legal act of its successive amendments and corrigenda. This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents.

11.03.2008

Directive 2008/30/EC of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, as regards the implementing powers conferred on the Commission.

17.05.2006

Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC

Scoreboard on the status of implementation of the Directive on statutory audit (2006/43/EC) in Member States

National transposition measures for Directive 2006/43/EC

Competent authorities for the tasks provided for in the Statutory Audit Directivepdf Choose translations of the previous link  (2006/43/EC)

Links to public registers of statutory auditors and audit firmspdf Choose translations of the previous link 

Provisions related to the Public Interest Oversight Board (PIOB)

03.04.2014

The European Parliament and the Council adopted a regulation establishing a Union programme to support specific activities in the field of financial reporting and auditing for the period of 2014-20 and repealing decision 716/2009/EC.

16.09.2009

The European Parliament and the Council jointly adopted a decision establishing a Community programme to support specific activities in the field of financial services, financial reporting and auditing.

Other relevant provisions

22.07.2003

Articles 70–71 of the Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society (SCE).
Full text available in all languages.

20.12.1985

Article 31 of the Council Directive 85/611/EEC 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.

10.04.1984

8th Council Directive 84/253/EEC based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents.
Full text available in all languages.

13.06.1983

Article 37 of the Seventh Council Directive 83/349/EEC based on the Article 54 (3) (g) of the Treaty on consolidated accounts.
Full text available in all languages.

25.07.1978

Article 51 of the Fourth Council Directive 78/660/EEC based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies.
Full text available in all languages.