42 Amendments of Jean-Pierre AUDY related to 2011/0359(COD)
Amendment 131 #
Proposal for a regulation
Article 24 – title
Article 24 – title
Amendment 132 #
Proposal for a regulation
Article 24 – paragraph 1
Article 24 – paragraph 1
The audit committee of the public-interest entity shall monitorcheck the work of the statutory auditor(s) or audit firm(s) carrying out the statutory audit.
Amendment 147 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 1
Article 33 – paragraph 1 – subparagraph 1
1. The public-interest entity shall appoint a statutory auditor or audit firm for an initial engagement that shall not be shorter than two period of four consecutive years.
Amendment 154 #
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 oncengagement shall be renewable.
Amendment 158 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
Article 33 – paragraph 1 – subparagraph 3
Amendment 159 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Amendment 163 #
Proposal for a regulation
Article 33 – paragraph 2
Article 33 – paragraph 2
Amendment 165 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
Amendment 174 #
Proposal for a regulation
Article 34 – paragraph 2 – subparagraph 1
Article 34 – paragraph 2 – subparagraph 1
2. The audit committee, one or more shareholders, the competent authorities referred to in Article 35(1) or 35(2) shall be able to bring a claim before a national court for the dismissal of the statutory auditor(s) or audit firm(s) where there are proper grounds.(Does not affect English version.)
Amendment 175 #
Proposal for a regulation
Article 35 – paragraph 1 – subparagraph 1
Article 35 – paragraph 1 – subparagraph 1
1. Each Member State shall designate a competent authorityA European Auditing Activities Supervisory Authority (EAASA) shall be established, to be responsible for carrying out the tasks provided for in this Regulation and for ensuring that the provisions of this Regulation are applied. It shall be independent and shall be based at the European Commission.
Amendment 176 #
Proposal for a regulation
Article 35 – paragraph 1 – subparagraph 2 – introductory part
Article 35 – paragraph 1 – subparagraph 2 – introductory part
The competent authority shall be one of the followinglink and oversee the following competent authorities:
Amendment 177 #
Proposal for a regulation
Article 35 – paragraph 2 – introductory part
Article 35 – paragraph 2 – introductory part
2. By derogation from paragraph 1, Member States may decide that the responsibility for ensuring that all or part of the provisions of Title III of this Regulation are applied shall be entrusted to, as appropriate, tThe competent authorities referred to in:
Amendment 178 #
Proposal for a regulation
Article 35 – paragraph 3
Article 35 – paragraph 3
Amendment 179 #
Proposal for a regulation
Article 35 – paragraph 5
Article 35 – paragraph 5
5. The competent aEuropean Auditing Activities Supervisory Authoritiesy shall be adequately staffed, with regard to capacity and expertise, and shall have the adequate resources in order to be able to fulfill their its tasks provided for in this Regulation. Those resources shall come from the statutory auditors or audit firms which audit PIEs; it may take the form of a compulsory contribution proportionate to the volume of their PIE work.
Amendment 180 #
Proposal for a regulation
Article 35 – paragraph 6
Article 35 – paragraph 6
Amendment 181 #
Proposal for a regulation
Article 36 – paragraph 1
Article 36 – paragraph 1
The European Auditing Activities Supervisory Authority, the competent authorities and any authority to which the competent authority referred to in Article 35(1) has delegated tasks shall be independent of statutory auditors and audit firms.
Amendment 182 #
Proposal for a regulation
Article 37
Article 37
The obligation of professional secrecy shall apply to all persons who are or have been employed by the European Auditing Activities Supervisory Authority and by the competent authorities or by any authority to whom the competent authority referred to in Article 35(1) has delegated tasks, including experts contracted by such authorities. Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the obligations of this Regulation or of the laws, regulations or administrative procedures of a Member State.
Amendment 183 #
Proposal for a regulation
Article 38 – title
Article 38 – title
Powers of competent athe European Auditing Activities Supervisory Authoritiesy
Amendment 184 #
Proposal for a regulation
Article 38 – paragraph 1
Article 38 – paragraph 1
1. Without prejudice to Articles 40 and 41, in carrying out their tasks under this Regulation, neither the European Auditing Activities Supervisory Authority nor the competent authorities or any other public authorities of a Member State may not interfere with the content of audit reports.
Amendment 185 #
Proposal for a regulation
Article 38 – paragraph 2 – introductory part
Article 38 – paragraph 2 – introductory part
2. In order to carry out theirits tasks under this Regulation, the competent authorities shall, in confEuropean Auditing Activities Supervisory Authormity with national law,shall have all the supervisory and investigatory powers that are necessary for the exercise of theirits functions. TheyIt shall exercise theirse powers in any of the following ways:
Amendment 186 #
Proposal for a regulation
Article 38 – paragraph 3 – subparagraph 1 – introductory part
Article 38 – paragraph 3 – subparagraph 1 – introductory part
3. In order to carry out theirits tasks under this Regulation, the competent authorities shall, in confEuropean Auditing Activities Supervisory Authormity with national law,shall have the power in theirits supervisory capacity to:
Amendment 187 #
Proposal for a regulation
Article 38 – paragraph 3 – subparagraph 2
Article 38 – paragraph 3 – subparagraph 2
The competent aEuropean Auditing Activities Supervisory Authoritiesy may use the powers referred to in the first subparagraph only in relation to statutory auditors and audit firms carrying out statutory audit of public- interest entities, persons involved in the activities of statutory auditors and audit firms carrying out statutory audit of public- interest entities, audited entities, their affiliates and related third parties, third parties to whom the statutory auditors and audit firms carrying out statutory audit of public-interest entities have outsourced certain functions or activities, and persons otherwise related or connected to statutory auditors and audit firms carrying out statutory audit of public-interest entities. It shall focus particularly on the supervision of international statutory auditors and audit firms.
Amendment 492 #
Proposal for a regulation
Article 24 – title
Article 24 – title
Amendment 496 #
Proposal for a regulation
Article 24 – paragraph 1
Article 24 – paragraph 1
The audit committee of the public-interest entity shall monitorcheck the work of the statutory auditor(s) or audit firm(s) carrying out the statutory audit.
Amendment 560 #
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 or audit firm for an initial engagement that shall not be shorter than two period of four consecutive years.
Amendment 571 #
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 oncengagement shall be renewable.
Amendment 584 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
Article 33 – paragraph 1 – subparagraph 3
Amendment 603 #
Proposal for a regulation
Article 33 – paragraph 2
Article 33 – paragraph 2
Amendment 612 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
Amendment 632 #
Proposal for a regulation
Article 34 – paragraph 2 – subparagraph 1
Article 34 – paragraph 2 – subparagraph 1
Amendment 637 #
Proposal for a regulation
Article 35 – paragraph 1 – subparagraph 1
Article 35 – paragraph 1 – subparagraph 1
Amendment 639 #
Proposal for a regulation
Article 35 – paragraph 1 – subparagraph 2 – introductory part
Article 35 – paragraph 1 – subparagraph 2 – introductory part
The competent authority shall be one of the followinglink and oversee the following competent authorities:
Amendment 642 #
Proposal for a regulation
Article 35 – paragraph 2 – introductory part
Article 35 – paragraph 2 – introductory part
2. By derogation from paragraph 1, Member States may decide that the responsibility for ensuring that all or part of the provisions of Title III of this Regulation are applied shall be entrusted to, as appropriate, tThe competent authorities referred to in:
Amendment 643 #
Proposal for a regulation
Article 35 – paragraph 3
Article 35 – paragraph 3
Amendment 644 #
Proposal for a regulation
Article 35 – paragraph 5
Article 35 – paragraph 5
5. The competent aEuropean Auditing Activities Supervisory Authoritiesy shall be adequately staffed, with regard to capacity and expertise, and shall have the adequate resources in order to be able to fulfil theirits tasks provided for in this Regulation. Those resources shall come from the statutory auditors or audit firms which audit PIEs and may take the form of a compulsory contribution proportionate to the volume of their PIE work.
Amendment 649 #
Proposal for a regulation
Article 36 – paragraph 1
Article 36 – paragraph 1
The European Auditing Activities Supervisory Authority, the competent authorities and any authority to which the competent authority referred to in Article 35(1) has delegated tasks shall be independent of statutory auditors and audit firms.
Amendment 654 #
Proposal for a regulation
Article 37 – paragraph 1
Article 37 – paragraph 1
The obligation of professional secrecy shall apply to all persons who are or have been employed by the European Auditing Activities Supervisory Authority and by the competent authorities or by any authority to whom the competent authority referred to in Article 35(1) has delegated tasks, including experts contracted by such authorities. Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the obligations of this Regulation or of the laws, regulations or administrative procedures of a Member State.
Amendment 656 #
Proposal for a regulation
Article 38 – title
Article 38 – title
Powers of competent athe European Auditing Activities Supervisory Authoritiesy
Amendment 657 #
Proposal for a regulation
Article 38 – paragraph 1
Article 38 – paragraph 1
1. Without prejudice to Articles 40 and 41, in carrying out their tasks under this Regulation, the European Auditing Activities Supervisory Authority or the competent authorities or any other public authorities of a Member State may not interfere with the content of audit reports.
Amendment 658 #
Proposal for a regulation
Article 38 – paragraph 2 – introductory part
Article 38 – paragraph 2 – introductory part
2. In order to carry out theirits tasks under this Regulation, the competent authorities shall, in confEuropean Auditing Activities Supervisory Authormity with national law,shall have all the supervisory and investigatory powers that are necessary for the exercise of theirits functions. TheyIt shall exercise theirse powers in any of the following ways:
Amendment 659 #
Proposal for a regulation
Article 38 – paragraph 3 – subparagraph 1 – introductory part
Article 38 – paragraph 3 – subparagraph 1 – introductory part
In order to carry out theirits tasks under this Regulation, the competent authorities shall, in confEuropean Auditing Activities Supervisory Authormity with national law,shall have the power in theirits supervisory capacity to:
Amendment 661 #
Proposal for a regulation
Article 38 – paragraph 3 – subparagraph 2
Article 38 – paragraph 3 – subparagraph 2
The competent aEuropean Auditing Activities Supervisory Authoritiesy may use the powers referred to in the first subparagraph only in relation to statutory auditors and audit firms carrying out statutory audit of public- interest entities, persons involved in the activities of statutory auditors and audit firms carrying out statutory audit of public- interest entities, audited entities, their affiliates and related third parties, third parties to whom the statutory auditors and audit firms carrying out statutory audit of public-interest entities have outsourced certain functions or activities, and persons otherwise related or connected to statutory auditors and audit firms carrying out statutory audit of public-interest entities. It shall focus particularly on the supervision of international statutory auditors and audit firms.