Activities of Emilie TURUNEN related to 2011/0389(COD)
Shadow opinions (1)
OPINION 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
Amendments (6)
Amendment 14 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to enhance the independence of statutory auditors and audit firms from the audited entity when carrying out statutory audits, any person or entity that holds rights or has ownership in an audit firm should be independent of the audited entity and should not be involved in the process of decision making of the audited entity.
Amendment 16 #
Proposal for a directive
Recital 20
Recital 20
(20) Since the objective of this Directive, namely reinforcing public oversight with regard to the auditing of public interest entities and investor protection in the financial statements published by undertakings by further enhancing the quality of statutory audits that are performed within the Union cannot be sufficiently achieved by Member States and can therefore, by reason of its scale and effects, be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.
Amendment 25 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point b – point iii
Article 1 – paragraph 1 – point 3 – point b – point iii
Directive 2006/43/EC
Article 3 – paragraph 4 – subparagraph 2
Article 3 – paragraph 4 – subparagraph 2
Amendment 34 #
Proposal for a directive
Article 1 – paragraph 1 – point 14 – point a – point iii
Article 1 – paragraph 1 – point 14 – point a – point iii
Directive 2006/43/EC
Article 29 – paragraph 1 – subparagraph 1a
Article 29 – paragraph 1 – subparagraph 1a
'The competent authority referred to in Article 32 shall make available to interested parties, upon their request,website the report referred to in point (g) of the first subparagraph. The competent authority shall make sure that the report disclosed does not undermine the commercial interests of the audited entity under review, including its industrial and intellectual property.
Amendment 35 #
Proposal for a directive
Article 1 – paragraph 1 – point 15 – point a
Article 1 – paragraph 1 – point 15 – point a
Directive 2006/43/EC
Article 32 – paragraph 1
Article 32 – paragraph 1
1. Member States shall designate athe competent authorityies responsible for the public oversight of statutory auditors and audit firms based on the principles set out in paragraphs 2 to 7.
Amendment 38 #
Proposal for a directive
Article 1 – paragraph 1 – point 16
Article 1 – paragraph 1 – point 16
Directive 2006/43/EC
Article 32a – paragraph 1
Article 32a – paragraph 1
Member States may allow the competent authority referred to in Article 32 to delegate tasks to other authorities or bodies designated by law only as regards the approval and registration of statutory auditors and audit firms. Any execution of tasks by other authorities or bodies shall be expressly delegated by the competent authority. The delegation shall specify the delegated tasks and the conditions under which they are to be carried out. The authorities or bodies shall be organized in such a manner that there are no conflicts of interest. The ultimate responsibility for supervising compliance with this Directive and the implementing measures adopted pursuant thereto shall lie with the delegating competent authority.