24 Amendments of Peter SIMON related to 2011/0359(COD)
Amendment 200 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 1
Article 10 – paragraph 3 – subparagraph 1
A statutory auditor or an audit firm carrying out statutory audit of public- interest entities shall not directly or indirectly provide to the audited entity, to its parent undertaking and to its controlled undertakings prohibited non-audit services.
Amendment 204 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 2
Article 10 – paragraph 3 – subparagraph 2
Where the statutory auditor belongs to a network, no member of such network shall provide to the audited entity, to its parent undertaking and to its controlled undertakings within the Union any prohibited non- audit services.
Amendment 206 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 2 a (new)
Article 10 – paragraph 3 – subparagraph 2 a (new)
(2a) A statutory auditor or an audit firm carrying out statutory audit of public- interest entities may directly or indirectly provide to the audited entity, to its parent undertaking and to its controlled undertakings non-audit services only with the audit committee’s explicit authorisation to do so.
Amendment 207 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 2 b (new)
Article 10 – paragraph 3 – subparagraph 2 b (new)
(2b) Where the statutory auditor belongs to a network, a member of such network may provide to the audited entity, to its parent undertaking and to its controlled undertakings within the Union non-audit services only with the audit committee’s explicit authorisation to do so.
Amendment 209 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – introductory part
Article 10 – paragraph 3 – subparagraph 3 – introductory part
For the purposes of this Article, prohibited non-audit services shall mean services entailing conflict of interest in all cases:
Amendment 213 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – introductory part
Article 10 – paragraph 3 – subparagraph 3 – point a – introductory part
(a) services entailing conflict of interest in all casprohibited non-audit services:
Amendment 252 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point b
Article 10 – paragraph 3 – subparagraph 3 – point b
Amendment 265 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 4
Article 10 – paragraph 3 – subparagraph 4
Amendment 269 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 5
Article 10 – paragraph 3 – subparagraph 5
Amendment 284 #
Proposal for a regulation
Article 10 – paragraph 5
Article 10 – paragraph 5
Amendment 300 #
Proposal for a regulation
Article 11 – paragraph 4 – subparagraph 1 – point c
Article 11 – paragraph 4 – subparagraph 1 – point c
(c) request permission from the audit committee to provide theany non-audit services referred to in Article 10(3)(b)(i) and (ii) to the audited entity;
Amendment 302 #
Proposal for a regulation
Article 11 – paragraph 4 – subparagraph 1 – point d
Article 11 – paragraph 4 – subparagraph 1 – point d
Amendment 371 #
Proposal for a regulation
Article 31 – paragraph 5 – point d a (new)
Article 31 – paragraph 5 – point d a (new)
(da) monitor the quality of the statutory auditors or audit firms, taking into account any findings and conclusions by the competent authority pursuant to Article 40(6);
Amendment 377 #
Proposal for a regulation
Article 32 – paragraph 2 – subparagraph 2
Article 32 – paragraph 2 – subparagraph 2
Amendment 381 #
Proposal for a regulation
Article 32 – paragraph 2 – subparagraph 3
Article 32 – paragraph 2 – subparagraph 3
When it concerns the renewal of an audit engagement in accordance with the second subparagraph of Article 33(1), the audit committee shall, for the preparation and justification of its recommendation, take into consideration any findings and conclusions on the recommended statutory auditor or audit firm referred to in Article 40(6) and published by the competent authority pursuant to Article 44(d) as well as any findings from the monitoring procedure provided for in Article 31(5) points (d) and (da) (new).
Amendment 386 #
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – introductory part
Article 32 – paragraph 3 – subparagraph 1 – introductory part
Amendment 409 #
Proposal for a regulation
Article 33 – title
Article 33 – title
Amendment 412 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 1
Article 33 – paragraph 1 – subparagraph 1
Amendment 418 #
Proposal for a regulation
Article 33 – paragraph 1 a (new)
Article 33 – paragraph 1 a (new)
(1a) Public-interest entities shall conduct a public tendering process for the statutory audit every 15 years following the conditions set out in Article 32.
Amendment 420 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 2
Article 33 – paragraph 1 – subparagraph 2
Amendment 430 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
Article 33 – paragraph 1 – subparagraph 3
Amendment 439 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Amendment 447 #
Proposal for a regulation
Article 33 – paragraph 2
Article 33 – paragraph 2
Amendment 451 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3