BETA

Activities of Evelyn REGNER related to 2011/0359(COD)

Legal basis opinions (0)

Amendments (8)

Amendment 259 #
Proposal for a regulation
Article 8 – paragraph 1 – point a
(a) take up a key management position in the audited entity; or in an entity linked to it;
2012/11/09
Committee: JURI
Amendment 260 #
Proposal for a regulation
Article 8 – paragraph 1 – point b
(b) become a member of the audit committee of the audited entity or of an entity linked to it or, where such committee does not exist, of the body performing equivalent functions to an audit committee;
2012/11/09
Committee: JURI
Amendment 261 #
Proposal for a regulation
Article 8 – paragraph 1 – point c
(c) become a non-executive member of the administrative body or a member of the supervisory body of the audited entity or of an entity linked to it.
2012/11/09
Committee: JURI
Amendment 274 #
Proposal for a regulation
Article 9 – paragraph 3 – subparagraph 1
When the total fees received from a public- interest entity subject to the statutory audit represent either more than 20 % or, for two consecutive years, more than 15 % of the of the total annual fees received by the statutory auditor or audit firm carrying out the statutory audit, such auditor or firm shall disclose to the audit committeesupervisory or administrative body of the entity the fact that the total of such fees represents more than 20 % or 15 %, as appropriate, of the total fees received by the firm and the discussions referred to in Article 11(4)(d) shall be undertaken. The audit committeesupervisory or administrative body shall consider whether the audit engagement shall be subject to a quality control review by another statutory auditor or audit firm prior to the issuance of the audit report.
2012/11/09
Committee: JURI
Amendment 275 #
Proposal for a regulation
Article 9 – paragraph 3 – subparagraph 3
Where the audited entity is exempted from the obligation to have an audit committee, the audited entity shall decide which body or organ of the entity shall engage with the statutory auditor or audit firm for the purposes of the obligations set out in this paragraph.deleted
2012/11/09
Committee: JURI
Amendment 372 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 4
By derogation from the first and second subparagraphs, the services mentioned in point (b)(iii) and (iv) may be provided by the statutory auditor or the audit firm, subject to prior approval by the competent authority referred to in Article 35(1).deleted
2012/11/09
Committee: JURI
Amendment 379 #
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 5
By derogation from the first and second subparagraphs, the services mentioned in point (b)(i) and (ii) may be provided by the statutory auditor or the audit firm, subject to prior approval by the audit committee as referred to in Article 31 of this Regulation.deleted
2012/11/09
Committee: JURI
Amendment 633 #
Proposal for a regulation
Article 34 – paragraph 2 – subparagraph 1
The audit committeesupervisory or administrative body of the entity, one or more shareholders, or the competent authorities referred to in Article 35(1) or 35(2) shall be able to bring a claim before a national court for the dismissal of the statutory auditor(s) or audit firm(s) where there are proper grounds.
2012/11/09
Committee: JURI