Activities of Franck PROUST related to 2011/0359(COD)
Shadow opinions (1)
OPINION on the proposal for a regulation of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities
Amendments (4)
Amendment 161 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Where throughout a continuous engagement of 6 years at least two statutory auditors or audit firms have been appointed, the maximum duration of the engagement of each statutory auditor or audit firm shall not exceed 9 years.
Amendment 166 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
3. By way of derogation from paragraphs 1 and 2, on an exceptional basis the public- interest entity may request the competent authority referred to in Article 35(1) to grant an extension to re-appoint the statutory auditor or audit firm for an additional engagement. In casethe event of appointment of at least two statutory auditors or audit firms, this third engagement shall not exceed three years. In casethe event of appointment of one statutory auditor or audit firm, this third engagement shall not exceed two years.
Amendment 188 #
Proposal for a regulation
Article 46 – paragraph 1 – subparagraph 2
Article 46 – paragraph 1 – subparagraph 2
Amendment 189 #
Proposal for a regulation
Article 46 – paragraph 5 a (new)
Article 46 – paragraph 5 a (new)
5a. Before X X 20XX [six years after the entry into force of this Regulation], the Commission shall submit an evaluation report, based on the ESMA reports and other relevant information, on all the tasks entrusted to ESMA by virtue of this Article.