10 Amendments of Jean-Paul GAUZÈS related to 2011/0359(COD)
Amendment 307 #
Proposal for a regulation
Article 16 – paragraph 5 – subparagraph 1 – point c
Article 16 – paragraph 5 – subparagraph 1 – point c
(c) an audit plan setting out the probable scope and method of the statutory audit; and, where more than one statutory auditor or audit firm have been appointed, the distribution of tasks among the appointed statutory auditors or audit firms and the rotation plan established in accordance with Article 33(1).
Amendment 336 #
Proposal for a regulation
Article 23 – paragraph 2 – point e
Article 23 – paragraph 2 – point e
(e) describe the distribution of tasks among the statutory auditor(s)s and/or the audit firm(s);, and the rotation of those tasks individually allocated pursuant to Article 33(1).
Amendment 344 #
Proposal for a regulation
Article 24 – paragraph 1
Article 24 – paragraph 1
The audit committee of the public-interest entity shall monitor the work of the statutory auditor(s) or audit firm(s) carrying out the statutory audit, and, when more than one statutory auditor or audit firm have been appointed, the distribution of tasks between them and their rotation.
Amendment 413 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 1
Article 33 – paragraph 1 – subparagraph 1
The public-interest entity shall appoint a statutory auditor(s) or audit firm(s) for an initial engagement that shall not be shorter than twohree years. The maximum duration of an engagement shall not exceed 6 years.
Amendment 422 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 2
Article 33 – paragraph 1 – subparagraph 2
Amendment 434 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
Article 33 – paragraph 1 – subparagraph 3
Amendment 444 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Where throughout a continuous engagement of 6 years twomore than one statutory auditors or audit firms have been appointed, the maximum duration of the engagement of eachrotation of tasks individually allocated to each of the statutory auditors or audit firms shall not exceed 9 yearsoccur at least every 6 years. In the event such a rotation does not occur, renewal of an engagement is not allowed.
Amendment 454 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
Amendment 474 #
Proposal for a regulation
Article 33 – paragraph 6 – subparagraph 1
Article 33 – paragraph 6 – subparagraph 1
ESMA shall develop draft regulatory technical standards to specify technical requirements on the performance of statutory audits by more than one statutory auditor or audit firm including the rotation of tasks referred to in paragraph 1 and the content of the handover file referred to in paragraph 6. 5.
Amendment 480 #
Proposal for a regulation
Article 40 – paragraph 5 – subparagraph 1 – point b
Article 40 – paragraph 5 – subparagraph 1 – point b
(b) adequate compliance testing of procedures and a review of audit files of public interest entities in order to verify the effectiveness of the internal quality control system, including appropriate implementation of the provisions of Article 33(1), in particular regarding the rotation of tasks;