BETA

10 Amendments of Tadeusz ZWIEFKA related to 2011/0359(COD)

Amendment 570 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 2
The public-interest entity may renew this engagement only once.
2012/11/09
Committee: JURI
Amendment 577 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
The maximum duration of the combined two engagements shall not exceed 6 years.deleted
2012/11/09
Committee: JURI
Amendment 589 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Where throughout a continuous engagement of 6 years two statutory auditors or audit firms have been appointed, the maximum duration of the engagement of each statutory auditor or audit firm shall not exceed 9 years.deleted
2012/11/09
Committee: JURI
Amendment 602 #
Proposal for a regulation
Article 33 – paragraph 2
2. After the expiry of the maximum duration of the engagement referred to in paragraph 1, the statutory auditor or audit firm or any members of its network within the Union, where applicable, shall not undertake the statutory audit of the public-interest entity concerned until a period of at least four years has elapsed.deleted
2012/11/09
Committee: JURI
Amendment 610 #
Proposal for a regulation
Article 33 – paragraph 3
3. By way of derogation from paragraphs 1 and 2, on an exceptional basis the public-interest entity may request the competent authority referred to in Article 35(1) to grant an extension to re-appoint the statutory auditor or audit firm for an additional engagement. In case of appointment of two statutory auditors or audit firms, this third engagement shall not exceed three years. In case of appointment of one statutory auditor or audit firm, this third engagement shall not exceed two years.deleted
2012/11/09
Committee: JURI
Amendment 619 #
Proposal for a regulation
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.
2012/11/09
Committee: JURI
Amendment 622 #
Proposal for a regulation
Article 33 – paragraph 5 – subparagraph 2
The former statutory auditor or audit firm shall also grant access to the incoming statutory auditor or audit firm to the additional reports to the audit committee referred to in Article 23 of previous years and to any information transmitted to competent authorities pursuant to Articles 25 and 27.deleted
2012/11/09
Committee: JURI
Amendment 624 #
Proposal for a regulation
Article 33 – paragraph 5 – subparagraph 3
The former statutory auditor or audit firm shall be able to demonstrate to the competent authority that such information has been provided to the incoming statutory auditor or audit firm.deleted
2012/11/09
Committee: JURI
Amendment 625 #
Proposal for a regulation
Article 33 – paragraph 6 – subparagraph 1
ESMA shall develop draft regulatory technical standards to specify technical requirements on the content of the handover file referred to in paragraph 6.deleted
2012/11/09
Committee: JURI
Amendment 629 #
Proposal for a regulation
Article 33 – paragraph 6 – subparagraph 2
Power is delegated to the Commission to adopt the regulatory technical standards referred to in paragraph 6 in accordance with Article 10 of Regulation (EU) No 1095/2010.
2012/11/09
Committee: JURI