Activities of Evelyn REGNER related to 2011/0389(COD)
Legal basis opinions (0)
Amendments (2)
Amendment 136 #
Proposal for a directive
Article 1 – point 16
Article 1 – point 16
Directive 2006/43/EC
Article 32 a – paragraph 1
Article 32 a – 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 organizsed in such a manner that there are no conflicts of interest, and they must be selected in accordance with an independent and transparent nomination procedure. Practitioners may not be involved in the governance of the public oversight system. The conditions of independence set out in Article 36 of Regulation [...] on specific requirements regarding statutory audit of public-interest entities shall apply mutatis mutandis. The ultimate responsibility for supervising compliance with this Directive and the implementing measures adopted pursuant thereto shall lie with the delegating competent authority.
Amendment 150 #
Proposal for a directive
Article 1 – point 20
Article 1 – point 20
Directive 2006/43/EC
Chapter X a
Chapter X a