Chapter II Approval, Continuing Education and Mutual Recognition (arts. 3-14a) | Directive 2006/43/EC - Statutory Audit Directive | Better Regulation

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Proposed changes

Directive 2006/43/EC with proposed changes from Directive (EU) 2022/... of the European Parliament and of the Council of ... amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting

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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

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