5 Amendments of Sergio Gaetano COFFERATI related to 2011/2037(INI)
Amendment 36 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10a. Believes social and environmental responsibility to be a basic component of corporate management and considers that this should be subject to an independent check and form part of an extended role for auditors;
Amendment 77 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Believes it important and appropriate to seek out alternative sources of capitalisation for audit firms, but also considers that the measures provided for in Directive 2006/43/EC, which stipulate that auditors must hold a majority of the voting rights in an audit firm and have control of the administrative board, should be retained;
Amendment 87 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17a. Emphasises that one of the aims of every action undertaken in the field of auditing must be to develop competition among the various companies operating in the sector, based on the actual quality, accuracy and thoroughness of audits;
Amendment 98 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Considers that there is a need to create, or encourage the creation of, a voluntary code of ethics for the Big Four firms, encouraging them to restrict their own growth, thereby protecting the development of medium- sized audit firms, which would ultimately also be beneficial for the survival of the major firms themselves;
Amendment 119 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Calls for the administrative burdens arising from auditing to be better scaled to the size of the firm, thereby allowing SMEs to conduct straightforward audit activities without their quality or credibility being undermined;