1 Amendments of Jean-Paul GAUZÈS related to 2011/0389(COD)
Amendment 40 #
Proposal for a directive
Article 1 – paragraph 1 – point 20
Article 1 – paragraph 1 – point 20
Directive 2006/43/EC
Article 43b – paragraph 2
Article 43b – paragraph 2
Where a Member State has established rules on the carrying out ofauthorising a limited review task relating tof the accounts of some of its small undertakings as an alternative to statutory audit, such Member State shall not be obliged to adapt the audit standards to the statutory audit of those undertakings. However, Member States which have established such rules shall be required to replace this limited review task in these small undertakings with a proportionate statutory audit task within five years.