9 Amendments of Sylvie GOULARD related to 2010/2037(INI)
Amendment 11 #
Draft opinion
Recital B
Recital B
B. whereas, following the financial crisis, auditors have been identified as being able to play a key role in strengthening the risk management oversight of Systemically Important Ffinancial Iinstitutions (SIFIs),
Amendment 46 #
Draft opinion
Paragraph 2
Paragraph 2
2. Believes companies should conduct a compulsory open tendering process for statutory appointments of external auditors every eight years, on a renewable basis; nottakes that for SIFIs this should be reduced to everye view that, in the case of group audits, rotation should be coordinated on an international basis; calls four yearsthe joint audit system to be developed;
Amendment 60 #
Draft opinion
Paragraph 3
Paragraph 3
3. Calls for enhanced, two-way communication between auditors and financial supervisors of SIFIs, especially in relation tofinancial establishments, both at national level and at EU level; notes that better communication is of special importance in relation to SIFIs, in particular as regards specific areas of concern, including the interaction between different financial products;
Amendment 94 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Calls on the Commission to look into the legal barriers existing both within the EU and between EU countries and non- EU countries in connection with the forwarding of data during group audits;
Amendment 100 #
Draft opinion
Paragraph 5 b (new)
Paragraph 5 b (new)
5b. Calls on the Commission and the Member States to ensure that audits of public bodies are exemplary and to prevent any conflicts of interest from arising as a result of links between the auditor and decision-makers within the public body being audited;
Amendment 104 #
Draft opinion
Paragraph 5 c (new)
Paragraph 5 c (new)
5c. Calls on the Commission and the Member States to ensure compliance with the findings published by national audit offices in pursuit of their audit remit;
Amendment 107 #
Draft opinion
Paragraph 5 d (new)
Paragraph 5 d (new)
5d. Takes the view that the implementation of measures to guard against conflicts of interest should be monitored by the national supervisory authorities;
Amendment 109 #
Draft opinion
Paragraph 5 e (new)
Paragraph 5 e (new)
Amendment 110 #
Draft opinion
Paragraph 5 f (new)
Paragraph 5 f (new)
5f. Calls on the Commission to look at ways of making the operations of audit firms more transparent; notes that the introduction of an obligation to publish annual financial statements verified by the relevant public authorities would help to achieve this;