10 Amendments of Tadeusz ZWIEFKA related to 2011/0359(COD)
Amendment 570 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 2
Article 33 – paragraph 1 – subparagraph 2
The public-interest entity may renew this engagement only once.
Amendment 577 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
Article 33 – paragraph 1 – subparagraph 3
Amendment 589 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Amendment 602 #
Proposal for a regulation
Article 33 – paragraph 2
Article 33 – paragraph 2
Amendment 610 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
Amendment 619 #
Proposal for a regulation
Article 33 – paragraph 4 – subparagraph 2
Article 33 – paragraph 4 – subparagraph 2
The statutory auditor or audit firm shall establish an appropriate gradual rotation mechanism with regard to the key audit most senior personnels involved in the statutory audit, including at least the persons who are registered as statutory auditors. The gradual rotation mechanism shall be undertaken in phases, on the basis of individuals rather than of a complete team. It shall be proportionate in view of the scale and the dimension of the activity of the statutory auditor or audit firm. Such phase cannot exceed 7 years for the key audit partners and a minimum of 3 years must elapse between phases.
Amendment 622 #
Proposal for a regulation
Article 33 – paragraph 5 – subparagraph 2
Article 33 – paragraph 5 – subparagraph 2
Amendment 624 #
Proposal for a regulation
Article 33 – paragraph 5 – subparagraph 3
Article 33 – paragraph 5 – subparagraph 3
Amendment 625 #
Proposal for a regulation
Article 33 – paragraph 6 – subparagraph 1
Article 33 – paragraph 6 – subparagraph 1
Amendment 629 #
Proposal for a regulation
Article 33 – paragraph 6 – subparagraph 2
Article 33 – paragraph 6 – subparagraph 2