3 Amendments of Alejo VIDAL-QUADRAS related to 2011/0359(COD)
Amendment 106 #
Proposal for a regulation
Article 6 – paragraph 1 – subparagraph 1 – point j
Article 6 – paragraph 1 – subparagraph 1 – point j
j) a statutory auditor or an audit firm shall have adequate remuneration policies providing sufficient performance incentives to secure audit quality. In particular, compensation and performance evaluation of employees shall not be contingent on the amount of revenue that the statutorya key audit partner or any other natural person directly involved in the audit ought not to be influenced or determined by the profit gained from providing audditor or the audit firm derives from the audited entity;ional services to the audited entity. This shall not prevent the usual distribution of profits between partners in the firm.
Amendment 115 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – point viii a (new)
Article 10 – paragraph 3 – subparagraph 3 – point a – point viii a (new)
viii a) human resources services that entail recruiting senior management.
Amendment 129 #
Proposal for a regulation
Article 22 – paragraph 4
Article 22 – paragraph 4