[ParlTrack]

Proposal for a directive
Article 1 – point 6 – point b

Directive 2006/43/EC
Article 8 – paragraph 3

(b) paragraph 3 is replaced by the following: ‘The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of adapting the list of subjects to be included in the test of theoretical knowledge referred to in paragraph 1 of this Article. When using such powers, the Commission shall take into account developments in auditing and the audit profession.'deleted

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 11 – point c

Directive 2006/43/EC
Article 22 – paragraph 4

(c) paragraph 4 is replaced by the following: ‘4. The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of specifying: (a) the threats and safeguards referred to in paragraph 2 of this Article; (b) the situations in which the significance of the threats, as referred to in paragraph 2 of this Article, is such that the independence of the statutory auditor or audit firm is compromised.’deleted

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 12

Directive 2006/43/EC
Article 26 – paragraph 3

~~3. The Commission shall be empowered to adopt~~ delegated acts in accordance with Article 48a for the purpose of amending the definition of international auditing standards in paragraph 2 of this Article. When using such powers, the Commission shall take into account any amendments brought to the ISAs by the IFAC, the opinion of the Public Interest Oversight Board on such amendments as well as any other developments in auditing and the audit profession.’.

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 14 – point b

Directive 2006/43/EC
Article 29 – paragraph 2

(b) paragraph 2 is replaced by the following: ‘2. The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of further specifying the requirements concerning points (a), (b) and (e) to (j) of the first subparagraph of paragraph 1.’.deleted

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 21 – point d

Directive 2006/43/EC
Article 45 – paragraph 6 – subparagraph 2

~~‘The Commission shall be empowered to adopt~~ delegated acts in accordance with Article 48a for the purpose of establishing the general equivalence criteria to be used when assessing whether the audits of the financial statements referred to in paragraph 1 of this Article are carried out in accordance with international auditing standards as referred to in Article 26 and the requirements laid down in Articles 22, 24 and 25. Such criteria which are applicable to all third countries shall be used by Member States when assessing equivalence at national level.’

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 22

Directive 2006/43/EC
Article 46 – paragraph 2 – subparagraph 2

~~‘The Commission shall be empowered to adopt~~ delegated acts in accordance with Article 48a for the purpose of establishing the general equivalence criteria, based on the requirements laid down in Articles 29, 30 and 32, which shall be used when assessing whether the public oversight, quality assurance, investigation and penalties systems of a third country are equivalent to those of the Union. Such general criteria shall be used by Member States when assessing equivalence at national level in the absence of a Commission decision in respect of the third country concerned.’

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 23 – point b

Directive 2006/43/EC
Article 47 – paragraph 3 – subparagraph 2

~~‘The Commission shall be empowered to adopt~~ delegated acts in accordance with Article 48a for the purpose of establishing the general adequacy criteria in accordance with which the Commission shall assess whether the competent authorities of third countries may be recognized as adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms. The general adequacy criteria shall be based on the requirements of Article 36 or essentially equivalent functional results to a direct exchange of audit working papers or other documents held by statutory auditors or audit firms.’

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 23 – point c

Directive 2006/43/EC
Article 47 – paragraph 5

~~‘5. The Commission shall be empowered to adopt~~ delegated ~~acts in accordance with Article 48a for the purpose of defining the exceptional cases referred to in paragraph 4 of this Article in order to facilitate cooperation between competent authorities.’~~

2012/11/14
Committee: JURI

Bernhard RAPKAY

Proposal for a directive
Article 1 – point 25

5. A delegated act adopted pursuant to Articles 8(3), 22(4), 26(3), 29(2), 36(7), 45(6), 46(2), 47(3) and 47(5) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of ~~[two~~four months] of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by [two months] at the initiative of the European Parliament or of the Council.'.

2012/11/14
Committee: JURI

9 Amendments of Bernhard RAPKAY related to 2011/0389(COD)

ParlTrack - 2011-2024