Chapter IV Professional Ethics, Independence, Objectivity, Confidentiality and Professional Secrecy (arts. 21-25d) | 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 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

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