1 Amendments of Tiemo WÖLKEN related to 2020/0268(COD)
Amendment 8 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/43/EC
Article 24a – paragraph 1 – point b a (new)
Article 24a – paragraph 1 – point b a (new)
(b) a statutory auditor or an audit firm (a) In Article 24a(1) of Directive 2006/43/EC, point (b)(a) (new) is introduced with the following wording: (b)(a) a statutory auditor or an audit firm that audits entities listed in Article 2 of Regulation (EU) 2021/xx [DORA] shall have sound administrative and accounting procedures, internal quality control mechanisms, effective procedures for risk assessment, and effective control and safeguard arrangements in order to manage its ICT systems and tools in accordance with Article 6 of Regulation (EU) 2021/xx [DORA] of the European Parliament and of the Council*.