4 Amendments of Markus FERBER related to 2011/0389(COD)
Amendment 17 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point d
Article 1 – paragraph 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13
Article 2 – point 13
13. [...] public-interest entities' means entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC, credit institutions as defined in point 1 of Article 1of Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions (1) and insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC. Member States may also designate other entities as public-interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees;
Amendment 27 #
Proposal for a directive
Article 1 – paragraph 1 – point 11 a (new)
Article 1 – paragraph 1 – point 11 a (new)
Directive 2006/43/EC
Article 22 – paragraph 1
Article 22 – paragraph 1
11a. Article 25a (new) Quality assurance payment scheme 1. Member States shall ensure that a quality assurance payment scheme is instituted for the conduct of statutory audits. Member States shall ensure that the quality assurance payment scheme comprises at least the following rules: (a) rules on the minimum number of hours to be spent on audits, depending on stated enterprise-specific factors such as the size of the undertaking, sector, turnover, balance sheet total and number of employees; and (b) rules on the minimum hours to be spent on the audit by auditors. 2. Member States shall furthermore ensure that payment schemes for statutory audits: (a) are not influenced by the provision of additional services to the audited entity; (b) are appropriate and non- discriminatory. For the purposes of this article, Member States may delegate powers to the competent national authority.
Amendment 29 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/43/EC
Article 26 – paragraph 1 – subparagraph 1
Article 26 – paragraph 1 – subparagraph 1
Member States shall ensure thatrequire statutory auditors and audit firms comply with international auditing standards when carrying out statutory audits as long as those standards are in conformity with the requirements of this Directive and of Regulation XX/XXto carry out statutory audits in compliance with international auditing standards adopted by the Commission in accordance with the procedure referred to in Art. 48a.
Amendment 39 #
Proposal for a directive
Article 1 – paragraph 1 – point 16
Article 1 – paragraph 1 – point 16
Directive 2006/43/EC
Article 32a – paragraph 2
Article 32a – paragraph 2
Member States shall inform the Commission, ESMA and the competent authorities of the other Member States of any arrangement entered into with regard to the delegation of tasks, including the precise conditions for regulating the delegations