Directive 2006/43/EC - Statutory Audit Directive

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	Recitals
	Chapter I Subject Matter and Definitions (arts. 1-2)
Amended	Article 1 Subject matter
Amended	Article 2 Definitions
	Chapter II Approval, Continuing Education and Mutual Recognition (arts. 3-14a)
Amended	Article 3 Approval of statutory auditors and audit firms
Inserted	Article 3a Recognition of audit firms
Entered into force	Article 4 Good repute
Amended	Article 5 Withdrawal of approval
Amended	Article 6 Educational qualifications
Amended	Article 7 Examination of professional competence
Amended	Article 8 Test of theoretical knowledge
Entered into force	Article 9 Exemptions
Amended	Article 10 Practical training
Entered into force	Articke 11 Qualification through long-term practical experience
Amended	Article 12 Combination of practical training and theoretical instruction
Amended	Article 13 Continuing education
Amended	Article 14 Approval of statutory auditors from another Member State
Inserted	Article 14a Statutory auditors approved or recognised before 1 January 2024 and persons undergoing the approval process for statutory auditors on 1 January 2024
	Chapter III Registration (arts. 15-20)
Amended	Article 15 Public register
Amended	Article 16 Registration of statutory auditors
Amended	Article 17 Registration of audit firms
Entered into force	Article 18 Updating of registration information
Entered into force	Article 19 Responsibility for registration information
Entered into force	Article 20 Language
Inserted	Article 20a Accessibility of information on the European single access point
	Chapter IV Professional Ethics, Independence, Objectivity, Confidentiality and Professional Secrecy (arts. 21-25d)
Amended	Article 21 Professional ethics and scepticism
Amended	Article 22 Independence and objectivity
Inserted	Article 22a Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms
Inserted	Article 22b Preparation for the statutory audit and assessment of threats to independence
Amended	Article 23 Confidentiality and professional secrecy
Entered into force	Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
Inserted	Article 24a Internal organisation of statutory auditors and audit firms
Amended	Article 24b Organisation of the work
Amended	Article 25 Audit and assurance fees
Inserted	Article 25a Scope of the statutory audit
Inserted	Article 25b Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting
Inserted	Article 25c Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity
Inserted	Article 25d Irregularities
	Chapter V Auditing Standards and Audit Reporting (arts. 26-28a)
Amended	Article 26 Auditing standards
Inserted	Article 26a Assurance standards for sustainability reporting
Amended	Article 27 Statutory audits of consolidated financial statements
Inserted	Article 27a Assurance of consolidated sustainability reporting
Amended	Article 28 Audit reporting
Inserted	Article 28a Assurance report on sustainability reporting
	Chapter VI Quality Assurance (art. 29)
Amended	Article 29 Quality assurance systems
	Chapter VII Investigations and sanctions (arts. 30-31)
Amended	Article 30 Systems of investigations and penalties
Amended	Article 30a Sanctioning powers
Inserted	Article 30b Effective application of sanctions
Inserted	Article 30c Publication of sanctions and measures
Inserted	Article 30d Appeal
Inserted	Article 30e Reporting of breaches
Inserted	Article 30f Exchange of information
Deleted	Article 31 Auditors' liability
	Chapter VIII Public Oversight and Regulatory Arrangements Between Member States (art. 32-36a)
Amended	Article 32 Principles of public oversight
Entered into force	Article 33 Cooperation between public oversight systems at Community level
Amended	Article 34 Mutual recognition of regulatory arrangements between Member States
Deleted	Article 35 Designation of competent authorities
Amended	Article 36 Professional secrecy and regulatory cooperation between Member States
Inserted	Article 36a Regulatory arrangements between Member States as regards the assurance of sustainability reporting
	Chapter IX Appointment and Dismissal (arts. 37-38)
Amended	Article 37 Appointment of statutory auditors or audit firms
Amended	Article 38 Dismissal and resignation of statutory auditors or audit firms
	Chapter X Audit Committee (arts. 39-43)
Amended	Article 39 Audit committee
Deleted	Article 40 Transparency report
Deleted	Article 41 Audit committee
Deleted	Article 42 Independence
Deleted	Article 43 Quality assurance
	Chapter XI International Aspects (arts. 44-47)
Entered into force	Article 44 Approval of auditors from third countries
Amended	Article 45 Registration and oversight of third-country auditors and audit entities
Amended	Article 46 Derogation in the case of equivalence
Amended	Article 47 Cooperation with competent authorities from third countries
	Chapter XII Transitional and Final Provisions (art. 48-55)
Amended	Article 48 Committee procedure
Amended	Article 48a Exercise of the delegation
Deleted	Article 49 Amendment of Directive 78/660/EEC and Directive 83/349/EEC
Entered into force	Article 50 Repeal of Directive 84/253/EEC
Entered into force	Article 51 Transitional provision
Entered into force	Article 52 Minimum harmonisation
Entered into force	Article 53 Transposition
Entered into force	Article 54 Entry into force
Entered into force	Article 55 Addressees
	Done at

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