Activities of Antonio MASIP HIDALGO related to 2011/0389(COD)
Shadow reports (1)
REPORT on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts PDF (458 KB) DOC (737 KB)
Amendments (4)
Amendment 43 #
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 2006/43/EC
Article 2 – point 1 – point c
Article 2 – point 1 – point c
(c) voluntarily conducted by small undertakings;
Amendment 69 #
Proposal for a directive
Article 1 – point 3 – point b – point iii
Article 1 – point 3 – point b – point iii
Directive 2006/43/EC
Article 3 – paragraph 4 – subparagraph 2
Article 3 – paragraph 4 – subparagraph 2
Amendment 95 #
Proposal for a directive
Article 1 – point 11 – point a
Article 1 – point 11 – point a
Directive 2006/43/EC
Article 22 – paragraph 1
Article 22 – paragraph 1
1. Member States shall ensure that when carrying out a statutory audit, the statutory auditor and/or the audit firm and any holder of voting rights in the audit firm is independent of the audited entity and is not involved in the decision-taking of the audited entity. or in the provision of any non-audit services.
Amendment 155 #
Proposal for a directive
Article 1 – point 20
Article 1 – point 20
Directive 2006/43/EC
Article 43 b– paragraph 3
Article 43 b– paragraph 3
For the purposes of this Article, a “limited reviewassurance engagement” means a procedure undertaken by a statutory auditor or audit firmprofessional or firm that has the qualifications as defined and recognised by Member states, with a view to detecting misstatements due to error or fraud in the financial statements of an entity and which provides a lower level of assurance than statutory audit.