3 Amendments of Danuta JAZŁOWIECKA related to 2010/2037(INI)
Amendment 17 #
Draft opinion
Recital C a (new)
Recital C a (new)
Ca. calls for further investigation of increased opportunities for smaller firms in order to improve competitiveness on the market; in this respect welcomes the Commission's intention to address the issue of contractual clauses that are informally referred to as "Big Four only clauses" and to create instead European quality certification for audit firms which would formally recognise their aptitude to perform audits of large listed companies,
Amendment 24 #
Draft opinion
Paragraph 1
Paragraph 1
1. Calls for the provision of increased opportunities for smaller firms by preventing internal audit services being carried out by the same company as the external audit;Does not believe that the creation of "pure audit firms" is a right approach to ensure independence of audit companies; however notes that areas of audit services which are deemed to incur a conflict of interest should be carried out by different companies,; including evalu this respect calls on the Commission to ensure a proper implementations of complex structured productthe Commission Recommendation of 16 May 2002 on Statutory Auditors' Independence in the EU: A Set of Fundamental Principles;
Amendment 48 #
Draft opinion
Paragraph 2
Paragraph 2
2. Believes companies should conduct a compulsory open tthat external auditors should be appointed by the gendering process for statutory appointments of external auditors every eight years, on a renewable basis; notes that for SIFIs this should be reduced to every four yearal meeting of shareholders or audit committees, however a compulsory open tendering process should be considered in case of SIFIs;