10 Amendments of Jean-Pierre AUDY related to 2011/0389(COD)
Amendment 12 #
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 2006/43/EC
Article 2 – paragraph 1 – point c
Article 2 – paragraph 1 – point c
(c) voluntarily conducted by small undertakings;
Amendment 16 #
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2006/43/EC
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The competent authorities referred to in Article 32Member States shall establish procedures for the approval of statutory auditors who have been approved in other Member States. Those procedures shall comply with Articles 11 and 12 of Directive 2005/36/EC and shall not go beyond the requirements contained in Articles 13 and 14 of that Directive.
Amendment 18 #
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2006/43/EC
Article 26 – paragraph 2
Article 26 – paragraph 2
2. For the purposes of paragraph 1, 'international auditing standards' means International Standards on Auditing (ISAs) and related Statements and Standards which are part of the Clarity Project issuadopted and published by the International Federation of Accountants (IFAC) in 2009 insofar as they are relevant to the statutory audit and are available in the working languages of the European Union.
Amendment 20 #
Proposal for a directive
Article 1 – point 15 – point d
Article 1 – point 15 – point d
Directive 2006/43/EC
Article 32 – paragraph 5
Article 32 – paragraph 5
The competent authority shall have the right, where necessary, to initiate and conduct investigations in relation to statutory auditors and audit firms and the right to take appropriate action. It shall have adequate resources to initiate and conduct such investigations, which may take the form of a compulsory contribution by statutory auditors and audit firms in proportion to their audit activity.
Amendment 25 #
Proposal for a directive
Article 2 a (new)
Article 2 a (new)
Article 2a Codification of the Directive This Directive shall be codified with the Directive which it amends within three months of its entry into force.
Amendment 44 #
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 84 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/43/EC
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The competent authorities referred to in Article 32Member States shall establish procedures for the approval of statutory auditors who have been approved in other Member States. Those procedures shall comply with Articles 11 and 12 of Directive 2005/36/EC and shall not go beyond the requirements contained in Articles 13 and 14 of that Directive.
Amendment 107 #
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2006/43/EC
Article 26 – paragraph 2
Article 26 – paragraph 2
2. For the purposes of paragraph 1, '‘international auditing standards'’ means International Standards on Auditing (ISAs) and related Statements and Standards which are part of the Clarity Project issuadopted and published by the International Federation of Accountants (IFAC) in 2009 insofar as they are relevant to the statutory audit and are available in the working languages of the European Union.
Amendment 130 #
Proposal for a directive
Article 1 – point 15 – point d
Article 1 – point 15 – point d
Directive 2006/43/EC
Article 32 – paragraph 5 – subparagraph 1
Article 32 – paragraph 5 – subparagraph 1
5. The competent authority shall have the right, where necessary, to initiate and conduct investigations in relation to statutory auditors and audit firms and the right to take appropriate action. It shall have adequate resources to initiate and conduct such investigations, which may take the form of a compulsory contribution by statutory auditors and audit firms in proportion to their audit activity.
Amendment 173 #
Proposal for a directive
Article 3
Article 3
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union and shall be codified, with the Directive amended by it, within three months of its entry into force.