1. Accounting, Auditing, Actuarial
  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/43/EC - Statutory Audit Directive
  2. Chapter V Auditing Standards and Audit Reporting (arts. 26-28a)
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Chapter V Auditing Standards and Audit Reporting (arts. 26-28a)

Comparing proposed amendment...
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
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