4 Amendments of Ildikó GÁLL-PELCZ related to 2011/0359(COD)
Amendment 132 #
Proposal for a regulation
Recital 27 a (new)
Recital 27 a (new)
(27a) Regularly putting the statutory audit out to tender may provide an opportunity for small and medium-sized audit firms to present their services and their preparedness in the context of a transparent procedure or for public- interest organisations to draw attention to themselves as potential service-providers. The advantage of a tender procedure is that the audit committee can choose a service-provider from among a wider range of contenders. To this end, it is recommended that the audit committee draw up appropriate internal rules on tender procedures, which it should also communicate to owners.
Amendment 174 #
Proposal for a regulation
Article 10 – paragraph 1 – subparagraph 1
Article 10 – paragraph 1 – subparagraph 1
Amendment 181 #
Proposal for a regulation
Article 10 – paragraph 1 – subparagraph 2
Article 10 – paragraph 1 – subparagraph 2
Where the statutory auditor or audit firm belongs to a network, ano other member of such network may, within the European Union, provide to the audited entityorganisation, to its parent undertaking and to its controlled undertakings within the Union statutory audit services or related financial audit servicesor to the undertakings which it directs the non-audit services which are prohibited pursuant to paragraph 3 below.
Amendment 190 #
Proposal for a regulation
Article 10 – paragraph 2 – introductory part
Article 10 – paragraph 2 – introductory part
(2) For the purposes of this Article, related financial audit servicesservice related to audits and other service serving to provide a guarantee shall mean: