11 Amendments of Silvia-Adriana ȚICĂU related to 2011/0359(COD)
Amendment 126 #
Proposal for a regulation
Article 16 – paragraph 5 – subparagraph 1 – introductory part
Article 16 – paragraph 5 – subparagraph 1 – introductory part
Amendment 133 #
Proposal for a regulation
Article 31 – paragraph 1 – subparagraph 3 a (new)
Article 31 – paragraph 1 – subparagraph 3 a (new)
Members of the audit committee shall take part in skill enhancement programmes in order to ensure an adequate technical knowledge level to fulfil their tasks.
Amendment 137 #
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – introductory part
Article 32 – paragraph 3 – subparagraph 1 – introductory part
3. Unless it concerns the renewal of an audit engagement in accordance with the second subparagraph of Article 33(1), the recommendation of the audit committee referred to in paragraph 2 of this Article, shall be prepared following a selectionpublic procurement procedure organized by the audited entity respecting the following criteria:
Amendment 138 #
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point a
Article 32 – paragraph 3 – subparagraph 1 – point a
(a) the audited entity shall be free to invite any statutory auditors or audit firms to submit proposals for the provision of the statutory audit service on the condition that Article 33(2) is respected and that at least one of the invited auditors or firms is not one who receivpublish an invitation to tender for the audit engagement in the Official Journal of the European Union and in national newspapers or publications. Tender documents should contain transparent and non-discriminatory selection criteria to be used mfore than 15% of the total audit fees from large public- interest entities in the Member State concerned in the previous calendar year;e evaluation of proposals. The provisions of Article 33(2)must be respected.
Amendment 140 #
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point c
Article 32 – paragraph 3 – subparagraph 1 – point c
(c) the audited entity shall prepare tender documents to the intention of the invited statutory auditor(s) or audit firm(s)invited to tender under the public procurement procedure. Those tender documents shall allow them to understand the business of the audited entity and the type of statutory audit that is to be carried out. The tender documents shall contain transparent and non- discriminatory selection criteria that shall be used by the audited entity to evaluate the proposals made by statutory auditors or audit firms;
Amendment 141 #
Proposal for a regulation
Article 32 – paragraph 4
Article 32 – paragraph 4
Amendment 142 #
Proposal for a regulation
Article 32 – paragraph 5 – subparagraph 1
Article 32 – paragraph 5 – subparagraph 1
Amendment 143 #
Proposal for a regulation
Article 32 – paragraph 5 – subparagraph 2
Article 32 – paragraph 5 – subparagraph 2
Amendment 150 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 1
Article 33 – paragraph 1 – subparagraph 1
Amendment 160 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Where throughout a continuous engagement of 64 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 96 years.
Amendment 167 #
Proposal for a regulation
Article 33 – paragraph 4 – subparagraph 1
Article 33 – paragraph 4 – subparagraph 1