# Instrument Metadata # Output tuned for LLM consumption -- deterministic parse of the # EUR-Lex source, no LLM involved in generation. instrument_id: statutory-audits celex: "32006L0043" eli: "http://data.europa.eu/eli/dir/2006/43/oj" full_title: Statutory Audits Directive 2006/43/EC short_title: Audit instrument_type: directive document_type: directive normative_weight: binding jurisdiction: EU effective_period: from: "2006-05-17" to: null dates: adopted: "2006-05-17" status: in_force legal_status: in_force structure_levels: - title - chapter - article total_articles: 70 total_recitals: 0 total_annexes: 0 definitions_article: 2 chunk_strategy: by_chapter chunks: - /statutory-audits/chunks/statutory-audits_t01_subject_matter_and_definitions.md - /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md - /statutory-audits/chunks/statutory-audits_t03_registration.md - /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md - /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md - /statutory-audits/chunks/statutory-audits_t06_quality_assurance.md - /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md - /statutory-audits/chunks/statutory-audits_t08_public_oversight_and_regulatory_arrangem.md - /statutory-audits/chunks/statutory-audits_t09_appointment_and_dismissal.md - /statutory-audits/chunks/statutory-audits_t10_audit_committee.md - /statutory-audits/chunks/statutory-audits_t11_international_aspects.md - /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md key_dates: - date: "1999-12-13" type: citation article: "19" context: "…1 of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for…" - date: "2003-07-22" type: citation article: "2" context: "…Cooperative Society as defined in Article 1 of Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European…" - date: "2006-05-17" type: lifecycle context: "Adopted" - date: "2006-06-29" type: application article: "50" context: "Directive 84/253/EEC shall be repealed with effect from 29 June 2006. References to the repealed Directive…" - date: "2008-06-29" type: deadline article: "53" context: "1. Before 29 June 2008 Member States shall adopt and publish…" - date: "2009-06-29" type: deadline article: "15" context: "…32. 4. Member States shall ensure that the public register is fully operational by 29 June 2009." - date: "2010-12-31" type: review article: "48" context: "…1999/468/EC shall apply, having regard to the provisions of Article 8 thereof. 3. By 31 December 2010 and, thereafter, at least every three…" - date: "2016-06-17" type: deadline article: "30" context: "…personal data within the meaning of point (a) of Article 2 of Directive 95/46/EC. 4. By 17 June 2016 the Member States shall notify the…" - date: "2024-01-01" type: deadline article: "14a" context: "…statutory auditors that are approved or recognised to carry out statutory audits before 1 January 2024 are not subject to the requirements…" - date: "2025-12-31" type: deadline article: "29" context: "…auditor and the audit firm to be reviewed. 2a. Member States may exempt, until 31 December 2025, persons who carry out quality…" - date: "2026-01-01" type: deadline article: "14a" context: "…and the fourth subparagraph of Article 14(2), provided they complete that process by 1 January 2026. Member States shall ensure that…" - date: "2027-07-01" type: deadline article: "26a" context: "…three months before their entry into force. 3. The Commission shall, no later than 1 July 2027, adopt delegated acts in accordance…" generated_at: "2026-09-08T12:36:52.496Z" articles: - article_number: 1 article_title: Subject matter chunk_file: /statutory-audits/chunks/statutory-audits_t01_subject_matter_and_definitions.md path: "Title 1 > Article 1" applies_to_entities: [] topics: - audit - scope - general_provisions - definitions keywords: - reporting - statutory audit - sustainability reporting contains: obligations: false prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 2 article_title: Definitions chunk_file: /statutory-audits/chunks/statutory-audits_t01_subject_matter_and_definitions.md path: "Title 1 > Article 2" applies_to_entities: - credit_institutions - member_states - competent_authorities topics: - audit - scope - general_provisions - definitions - insurance - trading_venues - financial_statements - consolidation keywords: - transfer - POS - system - network - ITS - reporting - statutory audit - statutory auditor - audit firm - third-country audit entity - third-country auditor - group auditor - affiliate of an audit firm - audit report - competent authorities - international accounting standards - public-interest entities - cooperative - non-practitioner - key audit partner(s) contains: obligations: true prohibitions: false permissions: false definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 3 - target: Article 44 - target: Article 28a - target: Article 3 paragraph: "1" - target: Article 14 - target: Article 3a external_references: - instrument_type: directive reference: "2013/36/EU" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2013/34" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2013/34/EU" recitals: [] - article_number: 3 article_title: Approval of statutory auditors and audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 3" applies_to_entities: - credit_institutions - member_states - competent_authorities topics: - audit - governance keywords: - POS - ITS - statutory audit - statutory auditor - audit firm - competent authorities - cooperative contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 11 - target: Article 4 - target: Article 6 - target: Article 7 - target: Article 8 - target: Article 9 - target: Article 10 - target: Article 6 paragraph: "1" - target: Article 7 paragraph: "1" - target: Article 8 paragraph: "1" - target: Article 8 paragraph: "2" - target: Article 10 paragraph: "1" - target: Article 12 external_references: [] recitals: [] - article_number: 3a article_title: Recognition of audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 3a" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - ITS - statutory audit - audit firm - home member state - host member state contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 3 paragraph: "1" - target: Article 3 paragraph: "4" - target: Article 15 - target: Article 17 external_references: [] recitals: [] - article_number: 4 article_title: Good repute chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 4" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - competent authorities contains: obligations: false prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 5 article_title: Withdrawal of approval chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 5" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - POS - statutory audit - statutory auditor - audit firm - competent authorities - home member state - host member state contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 3 paragraph: "4" - target: Article 3a - target: Article 16 paragraph: "1" - target: Article 17 paragraph: "1" external_references: [] recitals: [] - article_number: 6 article_title: Educational qualifications chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 6" applies_to_entities: - member_states - competent_authorities topics: - audit - competent_authorities keywords: - ITS - reporting - statutory audit - competent authorities - public-interest entities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 11 - target: Article 7 paragraph: "2" - target: Article 8 paragraph: "3" - target: Article 10 paragraph: "1" - target: Article 14 paragraph: "2" - target: Article 32 external_references: [] recitals: [] - article_number: 7 article_title: Examination of professional competence chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 7" applies_to_entities: [] topics: - audit keywords: - reporting - statutory audit - statutory auditor - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 6 external_references: [] recitals: [] - article_number: 8 article_title: Test of theoretical knowledge chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 8" applies_to_entities: [] topics: - audit - internal_control keywords: - security - system - reporting - statutory audit - statutory auditor - international accounting standards - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 26 - target: Article 26a external_references: [] recitals: [] - article_number: 9 article_title: Exemptions chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 9" applies_to_entities: - member_states topics: - audit keywords: [] contains: obligations: false prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 7 - target: Article 8 external_references: [] recitals: [] - article_number: 10 article_title: Practical training chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 10" applies_to_entities: - member_states topics: - audit - financial_statements - consolidation keywords: - reporting - statutory audit - statutory auditor - audit firm - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 11 article_title: Qualification through long-term practical experience chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 11" applies_to_entities: - member_states topics: - audit keywords: - statutory audit - statutory auditor contains: obligations: false prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 6 - target: Article 7 - target: Article 10 external_references: [] recitals: [] - article_number: 12 article_title: Combination of practical training and theoretical instruction chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 12" applies_to_entities: - member_states topics: - audit keywords: [] contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 8 paragraph: "1" - target: Article 8 paragraph: "2" - target: Article 11 - target: Article 10 paragraph: "1" external_references: [] recitals: [] - article_number: 13 article_title: Continuing education chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 13" applies_to_entities: - member_states topics: - audit keywords: - sanction - statutory audit - statutory auditor contains: obligations: true prohibitions: false permissions: false definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 30 external_references: [] recitals: [] - article_number: 14 article_title: Approval of statutory auditors from another Member State chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 14" applies_to_entities: - member_states - competent_authorities topics: - audit - competent_authorities keywords: - ITS - reporting - statutory audit - statutory auditor - competent authorities - public-interest entities - host member state - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 14a article_title: Statutory auditors approved or recognised before 1 January 2024 and persons undergoing the approval process for statutory auditors on 1 January 2024 chunk_file: /statutory-audits/chunks/statutory-audits_t02_approval_continuing_education_and_mutual.md path: "Title 2 > Article 14a" applies_to_entities: - member_states topics: - audit keywords: - ITS - reporting - statutory audit - statutory auditor - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 7 paragraph: "2" - target: Article 8 paragraph: "3" - target: Article 10 paragraph: "1" - target: Article 14 paragraph: "2" - target: Article 6 - target: Article 7 - target: Article 8 - target: Article 9 - target: Article 10 - target: Article 11 - target: Article 12 - target: Article 13 - target: Article 14 external_references: [] recitals: [] - article_number: 15 article_title: Public register chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 15" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - security - access - statutory audit - statutory auditor - audit firm - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 16 - target: Article 17 - target: Article 3 - target: Article 29 - target: Article 30 - target: Article 32 external_references: [] recitals: [] - article_number: 16 article_title: Registration of statutory auditors chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 16" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - reporting - statutory audit - statutory auditor - audit firm - third-country auditor - competent authorities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 45 external_references: [] recitals: [] - article_number: 17 article_title: Registration of audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 17" applies_to_entities: - member_states - competent_authorities topics: - audit - governance keywords: - network - reporting - statutory audit - statutory auditor - audit firm - competent authorities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 3a paragraph: "3" - target: Article 45 external_references: [] recitals: [] - article_number: 18 article_title: Updating of registration information chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 18" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - notification - statutory audit - statutory auditor - audit firm - competent authorities contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 19 article_title: Responsibility for registration information chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 19" applies_to_entities: - competent_authorities topics: - audit - electronic_signatures keywords: - statutory audit - statutory auditor - audit firm - competent authorities contains: obligations: true prohibitions: false permissions: false definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 16 - target: Article 17 - target: Article 18 external_references: [] recitals: [] - article_number: 20 article_title: Language chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 20" applies_to_entities: - member_states topics: - audit keywords: [] contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 20a article_title: Accessibility of information on the European single access point chunk_file: /statutory-audits/chunks/statutory-audits_t03_registration.md path: "Title 3 > Article 20a" applies_to_entities: - member_states - competent_authorities topics: - audit - data_protection keywords: - POS - data - access - statutory audit - statutory auditor - audit firm contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 30c - target: Article 15 external_references: [] recitals: [] - article_number: 21 article_title: Professional ethics and scepticism chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 21" applies_to_entities: - member_states topics: - audit - fraud_prevention keywords: - fraud - POS - ITS - statutory audit - statutory auditor - audit firm contains: obligations: true prohibitions: false permissions: true definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 22 article_title: Independence and objectivity chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 22" applies_to_entities: - member_states topics: - audit - investment_funds - conflicts_of_interest - financial_statements keywords: - transaction - POS - third party - scheme - network - ITS - statutory audit - statutory auditor - audit firm contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 22a article_title: Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 22a" applies_to_entities: - member_states topics: - audit keywords: - POS - statutory audit - statutory auditor - audit firm - public-interest entities contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 22b article_title: Preparation for the statutory audit and assessment of threats to independence chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 22b" applies_to_entities: - member_states topics: - audit keywords: - ITS - statutory audit - statutory auditor - audit firm contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 22 - target: Article 2 external_references: [] recitals: [] - article_number: 23 article_title: Confidentiality and professional secrecy chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 23" applies_to_entities: - member_states - competent_authorities topics: - audit - data_protection - financial_statements - consolidation keywords: - transfer - data - access - statutory audit - statutory auditor - audit firm - group auditor - competent authorities contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 47 external_references: - instrument_type: directive reference: "95/46/EC" recitals: [] - article_number: 24 article_title: Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 24" applies_to_entities: - member_states topics: - audit keywords: - statutory audit - statutory auditor - audit firm contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 24a article_title: Internal organisation of statutory auditors and audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 24a" applies_to_entities: - member_states - competent_authorities topics: - audit - outsourcing - risk_assessment - remuneration keywords: - SCA - POS - outsourcing - system - ITS - statutory audit - statutory auditor - audit firm - competent authorities contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 24b paragraph: "5" - target: Article 2 external_references: [] recitals: [] - article_number: 24b article_title: Organisation of the work chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 24b" applies_to_entities: - member_states topics: - audit - financial_statements keywords: - POS - data - system - RTS - ITS - reporting - statutory audit - statutory auditor - audit firm - audit report - key audit partner(s) - key sustainability partner(s) - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 4 - target: Article 6 - target: Article 7 - target: Article 8 - target: Article 9 - target: Article 10 - target: Article 11 - target: Article 12 - target: Article 22b paragraph: "1" - target: Article 28 - target: Article 22b - target: Article 28a - target: Article 2 external_references: [] recitals: [] - article_number: 25 article_title: Audit and assurance fees chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 25" applies_to_entities: - member_states topics: - audit keywords: - ITS - reporting - statutory audit - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 25a article_title: Scope of the statutory audit chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 25a" applies_to_entities: [] topics: - audit keywords: - reporting - statutory audit contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 28 external_references: [] recitals: [] - article_number: 25b article_title: "Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting" chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 25b" applies_to_entities: [] topics: - audit - financial_statements keywords: - reporting - statutory audit - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 25c article_title: Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 25c" applies_to_entities: - member_states topics: - audit keywords: - network - ITS - reporting - statutory audit - statutory auditor - audit firm - public-interest entities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 22b external_references: [] recitals: [] - article_number: 25d article_title: Irregularities chunk_file: /statutory-audits/chunks/statutory-audits_t04_professional_ethics_independence_objecti.md path: "Title 4 > Article 25d" applies_to_entities: [] topics: - audit keywords: - reporting - statutory audit - statutory auditor - audit firm - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 26 article_title: Auditing standards chunk_file: /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md path: "Title 5 > Article 26" applies_to_entities: - member_states - european_commission topics: - audit - financial_statements - consolidation keywords: - SCA - POS - ITS - statutory audit - statutory auditor - audit firm - small undertakings contains: obligations: true prohibitions: false permissions: true definitions: true penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 48a - target: Article 27 - target: Article 28 external_references: - instrument_type: directive reference: "2013/34" recitals: [] - article_number: 26a article_title: Assurance standards for sustainability reporting chunk_file: /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md path: "Title 5 > Article 26a" applies_to_entities: - member_states - european_commission topics: - audit keywords: - ITS - reporting - statutory audit - statutory auditor - audit firm - audit report - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 48a external_references: [] recitals: [] - article_number: 27 article_title: Statutory audits of consolidated financial statements chunk_file: /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md path: "Title 5 > Article 27" applies_to_entities: - member_states - competent_authorities topics: - audit - outsourcing - financial_statements - consolidation keywords: - transfer - POS - access - outsourcing - RTS - ITS - statutory audit - statutory auditor - audit firm - third-country audit entity - third-country auditor - group auditor - audit report - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 28 - target: Article 36 - target: Article 47 external_references: [] recitals: [] - article_number: 27a article_title: Assurance of consolidated sustainability reporting chunk_file: /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md path: "Title 5 > Article 27a" applies_to_entities: - member_states - competent_authorities topics: - audit - outsourcing keywords: - transfer - POS - access - outsourcing - RTS - reporting - statutory audit - statutory auditor - audit firm - third-country audit entity - third-country auditor - group auditor - competent authorities - sustainability reporting - assurance of sustainability reporting - independent assurance services provider contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 28a - target: Article 36 external_references: [] recitals: [] - article_number: 28 article_title: Audit reporting chunk_file: /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md path: "Title 5 > Article 28" applies_to_entities: - member_states - competent_authorities topics: - audit - financial_statements - consolidation keywords: - SEPA - security - RTS - ITS - reporting - statutory audit - statutory auditor - audit firm - audit report - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 26 external_references: - instrument_type: directive reference: "2013/34/EU" recitals: [] - article_number: 28a article_title: Assurance report on sustainability reporting chunk_file: /statutory-audits/chunks/statutory-audits_t05_auditing_standards_and_audit_reporting.md path: "Title 5 > Article 28a" applies_to_entities: - member_states - competent_authorities - european_commission topics: - audit - financial_statements keywords: - SEPA - security - ITS - reporting - statutory audit - statutory auditor - audit firm - audit report - competent authorities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: true penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 26a paragraph: "3" - target: Article 26a paragraph: "2" external_references: - instrument_type: directive reference: "2013/34/EU" recitals: [] - article_number: 29 article_title: Quality assurance systems chunk_file: /statutory-audits/chunks/statutory-audits_t06_quality_assurance.md path: "Title 6 > Article 29" applies_to_entities: - member_states - competent_authorities topics: - audit - conflicts_of_interest - financial_statements - consolidation keywords: - SCA - POS - system - ITS - reporting - statutory audit - statutory auditor - audit firm - competent authorities - small undertakings - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 2 - target: Article 30 - target: Article 26 external_references: [] recitals: [] - article_number: 30 article_title: Systems of investigations and sanctions chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30" applies_to_entities: - member_states - european_commission topics: - audit - enforcement - sanctions - liability - data_protection keywords: - liability - sanction - POS - data - system - ITS - reporting - statutory audit - statutory auditor - audit firm - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: - instrument_type: directive reference: "95/46/EC" recitals: [] - article_number: 30a article_title: Sanctioning powers chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30a" applies_to_entities: - member_states - competent_authorities topics: - audit - enforcement - sanctions - governance keywords: - sanction - POS - RTS - ITS - reporting - statutory audit - statutory auditor - audit firm - audit report - competent authorities - public-interest entities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 28 - target: Article 28a external_references: [] recitals: [] - article_number: 30b article_title: Effective application of sanctions chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30b" applies_to_entities: - member_states - competent_authorities topics: - audit - enforcement - sanctions keywords: - sanction - ITS - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 30 external_references: [] recitals: [] - article_number: 30c article_title: Publication of sanctions and measures chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30c" applies_to_entities: - member_states - competent_authorities topics: - audit - enforcement - sanctions - liability - data_protection - competent_authorities keywords: - sanction - POS - data - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: - instrument_type: directive reference: "95/46/EC" recitals: [] - article_number: 30d article_title: Appeal chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30d" applies_to_entities: - member_states - competent_authorities topics: - audit - enforcement - sanctions keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 30e article_title: Reporting of breaches chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30e" applies_to_entities: - member_states - competent_authorities topics: - audit - enforcement - sanctions - data_protection keywords: - data - RTS - reporting - audit firm - competent authorities contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: - instrument_type: directive reference: "95/46/EC" recitals: [] - article_number: 30f article_title: Exchange of information chunk_file: /statutory-audits/chunks/statutory-audits_t07_investigations_and_sanctions.md path: "Title 7 > Article 30f" applies_to_entities: - competent_authorities topics: - audit - enforcement - sanctions - competent_authorities keywords: - sanction - POS - competent authorities contains: obligations: true prohibitions: false permissions: false definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 30a paragraph: "1" external_references: [] recitals: [] - article_number: 32 article_title: Principles of public oversight chunk_file: /statutory-audits/chunks/statutory-audits_t08_public_oversight_and_regulatory_arrangem.md path: "Title 8 > Article 32" applies_to_entities: - credit_institutions - member_states - competent_authorities - european_commission topics: - audit - oversight - supervision - authorisation - competent_authorities - conflicts_of_interest keywords: - POS - system - RTS - ITS - reporting - statutory audit - statutory auditor - audit firm - competent authorities - cooperative - non-practitioner - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29 paragraph: "2" external_references: [] recitals: [] - article_number: 33 article_title: Cooperation between public oversight systems at Community level chunk_file: /statutory-audits/chunks/statutory-audits_t08_public_oversight_and_regulatory_arrangem.md path: "Title 8 > Article 33" applies_to_entities: - member_states topics: - audit - oversight - supervision keywords: - system contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 34 article_title: Mutual recognition of regulatory arrangements between Member States chunk_file: /statutory-audits/chunks/statutory-audits_t08_public_oversight_and_regulatory_arrangem.md path: "Title 8 > Article 34" applies_to_entities: - member_states topics: - audit - oversight - supervision - trading_venues - financial_statements - consolidation keywords: - sanction - POS - system - RTS - ITS - statutory audit - statutory auditor - audit firm - audit report - home member state - host member state contains: obligations: true prohibitions: true permissions: false definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 3a - target: Article 3 - target: Article 44 - target: Article 45 paragraph: "1" external_references: [] recitals: [] - article_number: 36 article_title: Professional secrecy and regulatory cooperation between Member States chunk_file: /statutory-audits/chunks/statutory-audits_t08_public_oversight_and_regulatory_arrangem.md path: "Title 8 > Article 36" applies_to_entities: - credit_institutions - member_states - competent_authorities - european_central_bank topics: - audit - oversight - supervision - competent_authorities keywords: - POS - security - system - ITS - statutory audit - competent authorities - public-interest entities contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 36a article_title: Regulatory arrangements between Member States as regards the assurance of sustainability reporting chunk_file: /statutory-audits/chunks/statutory-audits_t08_public_oversight_and_regulatory_arrangem.md path: "Title 8 > Article 36a" applies_to_entities: - member_states topics: - audit - oversight - supervision - financial_statements keywords: - reporting - statutory audit - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 34 - target: Article 36 external_references: [] recitals: [] - article_number: 37 article_title: Appointment of statutory auditors or audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t09_appointment_and_dismissal.md path: "Title 9 > Article 37" applies_to_entities: - member_states topics: - audit keywords: - API - POS - third party - system - network - reporting - statutory audit - statutory auditor - audit firm - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: - instrument_type: directive reference: "2013/34/EU" recitals: [] - article_number: 38 article_title: Dismissal and resignation of statutory auditors or audit firms chunk_file: /statutory-audits/chunks/statutory-audits_t09_appointment_and_dismissal.md path: "Title 9 > Article 38" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - API - ATM - reporting - statutory audit - statutory auditor - audit firm - competent authorities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 32 external_references: [] recitals: [] - article_number: 39 article_title: Audit committee chunk_file: /statutory-audits/chunks/statutory-audits_t10_audit_committee.md path: "Title 10 > Article 39" applies_to_entities: - credit_institutions - member_states - competent_authorities topics: - audit - investment_funds - prospectus - trading_venues - internal_control - financial_statements - consolidation keywords: - POS - system - ITS - reporting - statutory audit - statutory auditor - audit firm - public-interest entities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 22 - target: Article 22a - target: Article 22b - target: Article 24a - target: Article 24b - target: Article 25b - target: Article 25c - target: Article 25d external_references: - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2009/65/EC" - instrument_type: directive reference: "2009/65/EC" - instrument_type: directive reference: "2011/61/EU" - instrument_type: directive reference: "2011/61/EU" - instrument_type: directive reference: "2013/36/EU" - instrument_type: directive reference: "2013/34/EU" recitals: [] - article_number: 44 article_title: Approval of auditors from third countries chunk_file: /statutory-audits/chunks/statutory-audits_t11_international_aspects.md path: "Title 11 > Article 44" applies_to_entities: - member_states - competent_authorities topics: - audit keywords: - statutory audit - statutory auditor - third-country auditor - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 4 - target: Article 6 - target: Article 7 - target: Article 8 - target: Article 9 - target: Article 10 - target: Article 11 - target: Article 12 - target: Article 13 - target: Article 14 external_references: [] recitals: [] - article_number: 45 article_title: Registration and oversight of third-country auditors and audit entities chunk_file: /statutory-audits/chunks/statutory-audits_t11_international_aspects.md path: "Title 11 > Article 45" applies_to_entities: - member_states - competent_authorities - european_commission topics: - audit - trading_venues - governance - financial_statements - consolidation - committee_procedure - implementing_acts keywords: - transfer - POS - system - network - RTS - ITS - reporting - third-country audit entity - third-country auditor - audit report - competent authorities - sustainability reporting - assurance of sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: true penalties: true delegated_powers: true implementing_powers: true rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 15 - target: Article 16 - target: Article 17 - target: Article 18 - target: Article 19 - target: Article 46 - target: Article 4 - target: Article 5 - target: Article 6 - target: Article 7 - target: Article 8 - target: Article 9 - target: Article 10 - target: Article 7 paragraph: "2" - target: Article 8 paragraph: "3" - target: Article 10 paragraph: "1" - target: Article 26 - target: Article 22 - target: Article 22b - target: Article 25 - target: Article 26a - target: Article 25b - target: Article 48 paragraph: "2" - target: Article 48a - target: Article 24 external_references: - instrument_type: directive reference: "2014/65/EU" recitals: [] - article_number: 46 article_title: Derogation in the case of equivalence chunk_file: /statutory-audits/chunks/statutory-audits_t11_international_aspects.md path: "Title 11 > Article 46" applies_to_entities: - member_states - european_commission topics: - audit - committee_procedure - implementing_acts keywords: - sanction - POS - system - third-country auditor - cooperative contains: obligations: true prohibitions: false permissions: true definitions: true penalties: true delegated_powers: true implementing_powers: true rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 45 paragraph: "1" - target: Article 45 paragraph: "3" - target: Article 29 - target: Article 30 - target: Article 32 - target: Article 48 paragraph: "2" - target: Article 48a external_references: [] recitals: [] - article_number: 47 article_title: Cooperation with competent authorities from third countries chunk_file: /statutory-audits/chunks/statutory-audits_t11_international_aspects.md path: "Title 11 > Article 47" applies_to_entities: - member_states - competent_authorities - european_commission topics: - audit - data_protection - financial_statements - consolidation - committee_procedure - implementing_acts keywords: - transfer - POS - security - data - access - RTS - ITS - statutory audit - statutory auditor - audit firm - competent authorities contains: obligations: true prohibitions: false permissions: true definitions: true penalties: false delegated_powers: true implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29 - target: Article 30 - target: Article 32 - target: Article 48 paragraph: "2" - target: Article 48a - target: Article 36 external_references: - instrument_type: directive reference: "95/46/EC" recitals: [] - article_number: 48 article_title: Committee procedure chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 48" applies_to_entities: - european_commission topics: - audit - final_provisions - transitional_provisions - committee_procedure keywords: - POS - ITS contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 48a article_title: Exercise of the delegation chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 48a" applies_to_entities: - european_commission topics: - audit - final_provisions - transitional_provisions keywords: - POS - notification contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 26 - target: Article 45 - target: Article 46 - target: Article 47 - target: Article 26a paragraph: "3" - target: Article 26 paragraph: "3" - target: Article 45 paragraph: "6" - target: Article 46 paragraph: "2" - target: Article 47 paragraph: "3" external_references: [] recitals: [] - article_number: 50 article_title: Repeal of Directive 84/253/EEC chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 50" applies_to_entities: [] topics: - audit - final_provisions - transitional_provisions keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 51 article_title: Transitional provision chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 51" applies_to_entities: - member_states - competent_authorities topics: - audit - final_provisions - transitional_provisions keywords: - statutory audit - statutory auditor - audit firm - competent authorities contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 53 paragraph: "1" external_references: [] recitals: [] - article_number: 52 article_title: Minimum harmonisation chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 52" applies_to_entities: - member_states topics: - audit - final_provisions - transitional_provisions keywords: - POS - statutory audit contains: obligations: false prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 53 article_title: Transposition chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 53" applies_to_entities: - member_states - european_commission topics: - audit - final_provisions - transitional_provisions keywords: - POS contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 54 article_title: Entry into force chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 54" applies_to_entities: [] topics: - audit - final_provisions - transitional_provisions keywords: - ITS contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: [] external_references: [] recitals: [] - article_number: 55 article_title: Addressees chunk_file: /statutory-audits/chunks/statutory-audits_t12_transitional_and_final_provisions.md path: "Title 12 > Article 55" applies_to_entities: - member_states topics: - audit - final_provisions - transitional_provisions keywords: [] contains: obligations: false prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: []