BETA


2008/2247(INI) Implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead JURI DOORN Bert (icon: PPE-DE PPE-DE)
Committee Opinion ECON VAN DEN BURG Ieke (icon: PSE PSE)
Lead committee dossier:
Legal Basis:
RoP 54, RoP 54-p4

Events

2009/10/06
   EC - Commission response to text adopted in plenary
Documents
2009/03/10
   EP - Results of vote in Parliament
2009/03/10
   EP - Decision by Parliament
Details

The European Parliament adopted by 645 votes to 11, with 18 abstentions, a resolution on the implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts.

The resolution recalls that Directive 2006/43/EC was adopted in response to the crisis that followed the collapse of Enron. The Parliament emphasises that the current financial crisis highlights the importance of high-quality accounting and auditing practices and deplores the fact that only 12 Member States have transposed the Directive in full. It therefore urges the Commission to ensure its immediate transposition and enforcement.

Implementation of definitions : MEPs note that transposition of the crucial notions of "public-interest entity" (PIE) and "network" is leading to differing interpretations among Member States. The Directive also introduces various additional obligations for audit firms covered by the definition of "network". In order to put an end to the legal uncertainty, the Commission is called upon to undertake a comprehensive review of the implementation of the definitions and the discernible effects of their introduction, and to seek clarity regarding the long-term policy priorities for the EU in this area and the way in which these may best be achieved, in consultation with the Member States.

Audit committee : the resolution notes that many Member States have not yet implemented Article 41 of the Directive, under which Member States must require PIEs to set up an audit committee or comparable body. MEPs are of the opinion that this requirement is an important means of guaranteeing the independence of statutory audits of PIEs' annual accounts. They stress that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors, supervisory boards and auditors, and that non-executive board members should consider carefully the possibility of having meetings without executive board members being present.

Auditor rotation : certain Member States have implemented the Directive's requirement of auditor rotation within a maximum of seven years with a very short rotation period of as little as two or three years. MEPs doubt that such short rotation periods enhance the quality and continuity of statutory audits of PIEs, and point out that they hamper the auditors' and audit firms' sound understanding of the audited entity.

Public oversight : the resolution notes that not all Member States have introduced the system of public oversight required by the Directive. Moreover, in Member States where forms of public oversight have been introduced, there are considerable differences between them. Noting that public oversight under the Directive must be organised in such a way that conflicts of interest are avoided, MEPs wonder, in the light of this, whether oversight authorities directly linked to national governments meet that requirement. They consider it very important that the cooperation required under the Directive between public-oversight authorities should actually materialise.

MEPs recommend that national law require that parent undertakings holding listed subsidiaries be subject to statutory audits performed by auditors approved in accordance with the Directive.

Audit working papers : there is a very significant lack of clarity in relation to the implementation of Article 47 of the Directive, which deals with the audit working papers. According to MEPs, there are legal and data-protection issues to be addressed in order to ensure that the information which EU auditors receive from their client companies is kept confidential and does not get into the public domain of third countries where such companies are listed or where the parent company is incorporated.

Method of harmonisation : MEPs call on the Commission to make a careful evaluation of all national legislation transposing the Directive, to tackle resolutely the problems referred to above, and to report to Parliament on this within two years. They doubt whether the chosen method of minimum harmonisation is really the right way to realise the objectives of this and other internal-market-related directives, since the many derogations allowed by the Directive will lead to further fragmentation of the accountancy market.

The Commission is called upon to make use of clear concepts when harmonisation is being carried out.

International standards : the resolution points out that undue delay in the approval of International Standards on Auditing (ISAs) could have an adverse effect on the regulatory environment, resulting in further fragmentation, which is contrary to the general objective of the Directive. The Commission is therefore called upon to avoid unnecessary delay in the adoption of ISAs and to launch a broad public consultation on their adoption.

Recommendation on quality assurance : the Parliament welcomes Commission Recommendation 2008/362/EC on external quality assurance for statutory auditors and audit firms auditing public interest entities. In this context, it calls on the Commission to promote national quality assurance structures, in close collaboration with the Member States, which ensures independent and external quality assurance for accountancy firms.

Third-country auditors : the Parliament takes note of Commission Decision 2008/627/EC concerning a transitional period for audit activities of certain third country auditors and audit entities. It calls on the Commission to communicate to Parliament its follow-up on the question of the registration of third-county auditors.

Auditors' liability : the resolution notes that divergences between Member States' liability regimes might lead to regulatory arbitrage and undermine the internal market.

Within the context of the current economic and financial crisis, MEPs stress that Commission Recommendation 2008/473/EC concerning the limitation of the civil liability of statutory auditors and audit firms should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits. They call on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent the recommendation is leading to greater convergence between Member States.

In the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market.

Documents
2009/03/10
   EP - End of procedure in Parliament
2009/03/09
   EP - Debate in Parliament
2009/01/26
   EP - Committee report tabled for plenary, single reading
Documents
2009/01/26
   EP - Committee report tabled for plenary
Documents
2009/01/20
   EP - Vote in committee
Details

The Committee on Legal Affairs adopted an own initiative report by Bert DOORN (EPP‑ED, NL) on implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. Directive 2006/43/EC was adopted in response to the crisis that followed the collapse of Enron. MEPs stress that the current financial crisis highlights the importance of high-quality accounting and auditing practices and deplore the fact that only 12 Member States have transposed the Directive in full. They therefore urge the Commission to ensure its immediate transposition and enforcement.

Definitions : MEPs note with concern that transposition of the crucial notions of “public-interest entity” (PIE) and “network” is leading to differing interpretations among Member States. They note that the Directive also introduces various additional obligations for audit firms covered by the definition of “network”. In order to put an end to the legal uncertainty, the Commission is called upon to undertake a comprehensive review of the implementation of the definitions and the discernible effects of their introduction, and to seek clarity regarding the long-term policy priorities for the EU in this area and the way in which these may best be achieved, in consultation with the Member States.

Audit committee : the report notes that many Member States have not yet implemented Article 41 of the Directive, under which Member States must require PIEs to set up an audit committee or comparable body. MEPs are of the opinion that this requirement is an important means of guaranteeing the independence of statutory audits of PIEs' annual accounts. They stress that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors.

Rotation of audit partners : certain Member States have implemented the Directive's requirement of auditor rotation within a maximum of seven years with a very short rotation period of as little as two or three years. MEPs doubt that such short rotation periods enhance the quality and continuity of statutory audits of PIEs, and points out that they hamper the auditors' and audit firms' sound understanding of the audited entity.

Public oversight : the report regrets that not all Member States have introduced the system of public oversight required by the Directive. Moreover, in Member States where forms of public oversight have been introduced, there are considerable differences between them. Noting that public oversight under the Directive must be organised in such a way that conflicts of interest are avoided, MEPs wonder, in the light of this, whether oversight authorities directly linked to national governments meet that requirement. They consider it very important that the cooperation required under the Directive between public-oversight authorities should actually materialise.

Audit working papers : there is a very significant lack of clarity in relation to the implementation of Article 47 of the Directive, which deals with the audit working papers. According to MEPs, there are legal and data-protection issues to be addressed in order to ensure that the information which EU auditors receive from their client companies is kept confidential and does not get into the public domain of third countries where such companies are listed or where the parent company is incorporated.

Instrument of harmonisation : MEPs call on the Commission to make a careful evaluation of all national legislation transposing the Directive, to tackle resolutely the problems referred to above, and to report to Parliament on this within two years. They doubt whether the chosen method of minimum harmonisation is really the right way to realise the objectives of this and other internal-market-related directives, since the many derogations allowed by the Directive will lead to further fragmentation of the accountancy market. They call on the Commission to make use of clear concepts when harmonisation is being carried out.

Recommendation on quality assurance : MEPs welcome Commission Recommendation 2008/362/EC on external quality assurance for statutory auditors and audit firms auditing public interest entities. In this context, they call on the Commission to promote national quality assurance structures, in close collaboration with the Member States, which ensures independent and external quality assurance for accountancy firms.

Auditors' liability : the report notes that divergences between Member States' liability regimes might lead to regulatory arbitrage and undermine the internal market.

Within the context of the current economic and financial crisis, MEPs stress that Commission Recommendation 2008/473/EC should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits. They call on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent the recommendation is leading to greater convergence between Member States.

In the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market.

2008/12/03
   EP - Committee opinion
Documents
2008/11/26
   EP - Amendments tabled in committee
Documents
2008/10/20
   EP - Committee draft report
Documents
2008/09/23
   EP - Committee referral announced in Parliament
2008/09/23
   EP - Referral to associated committees announced in Parliament
2008/04/22
   EP - VAN DEN BURG Ieke (PSE) appointed as rapporteur in ECON
2008/02/26
   EP - DOORN Bert (PPE-DE) appointed as rapporteur in JURI

Documents

Votes

Rapport DOORN A6-0014/2009 - résolution #

2009/03/10 Outcome: +: 645, 0: 18, -: 11
DE IT FR GB ES PL RO NL CZ HU BE SE PT EL BG DK AT FI SK LT IE SI EE LU LV CY MT
Total
91
66
69
65
45
43
32
24
21
20
21
18
19
20
14
14
15
13
13
10
10
7
6
5
4
6
3
icon: PPE-DE PPE-DE
257

Denmark PPE-DE

1

Lithuania PPE-DE

1

Estonia PPE-DE

For (1)

1

Luxembourg PPE-DE

3

Latvia PPE-DE

For (1)

1

Malta PPE-DE

2
icon: PSE PSE
189

Czechia PSE

2

Lithuania PSE

2

Slovenia PSE

For (1)

1

Estonia PSE

3

Luxembourg PSE

For (1)

1

Malta PSE

For (1)

1
icon: ALDE ALDE
86

Spain ALDE

1

Hungary ALDE

1

Sweden ALDE

2

Ireland ALDE

For (1)

1

Slovenia ALDE

2

Estonia ALDE

2

Latvia ALDE

1

Cyprus ALDE

For (1)

1
icon: Verts/ALE Verts/ALE
38

Italy Verts/ALE

2

United Kingdom Verts/ALE

4

Spain Verts/ALE

2

Netherlands Verts/ALE

Abstain (1)

2

Belgium Verts/ALE

2

Sweden Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Austria Verts/ALE

2

Finland Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: UEN UEN
35

Denmark UEN

For (1)

1

Lithuania UEN

1

Latvia UEN

For (1)

1
icon: GUE/NGL GUE/NGL
31
2

Netherlands GUE/NGL

For (1)

1

Sweden GUE/NGL

2

Portugal GUE/NGL

2

Greece GUE/NGL

2

Denmark GUE/NGL

1

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2
icon: NI NI
25

Italy NI

Abstain (1)

3

United Kingdom NI

For (1)

Abstain (1)

6

Poland NI

1

Czechia NI

1

Belgium NI

2

Bulgaria NI

For (1)

1

Austria NI

Abstain (1)

2
icon: IND/DEM IND/DEM
13

France IND/DEM

Against (1)

1

United Kingdom IND/DEM

4

Poland IND/DEM

3

Netherlands IND/DEM

2

Sweden IND/DEM

2

Denmark IND/DEM

For (1)

1
AmendmentsDossier
13 2008/2247(INI)
2008/11/14 ECON 4 amendments...
source: PE-415.285
2008/11/26 JURI 9 amendments...
source: PE-416.358

History

(these mark the time of scraping, not the official date of the change)

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  • date: 2009-03-10T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16658&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-90 type: Decision by Parliament, 1st reading/single reading title: T6-0090/2009 body: EP type: Results of vote in Parliament
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docs
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  • date: 2008-11-26T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE416.358 title: PE416.358 type: Amendments tabled in committee body: EP
  • date: 2008-12-03T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE414.965&secondRef=02 title: PE414.965 committee: ECON type: Committee opinion body: EP
  • date: 2009-01-26T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-14&language=EN title: A6-0014/2009 type: Committee report tabled for plenary, single reading body: EP
  • date: 2009-10-06T00:00:00 docs: url: /oeil/spdoc.do?i=16658&j=0&l=en title: SP(2009)3244 type: Commission response to text adopted in plenary
events
  • date: 2008-09-23T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2008-09-23T00:00:00 type: Referral to associated committees announced in Parliament body: EP
  • date: 2009-01-20T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The Committee on Legal Affairs adopted an own initiative report by Bert DOORN (EPP‑ED, NL) on implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. Directive 2006/43/EC was adopted in response to the crisis that followed the collapse of Enron. MEPs stress that the current financial crisis highlights the importance of high-quality accounting and auditing practices and deplore the fact that only 12 Member States have transposed the Directive in full. They therefore urge the Commission to ensure its immediate transposition and enforcement. Definitions : MEPs note with concern that transposition of the crucial notions of “public-interest entity” (PIE) and “network” is leading to differing interpretations among Member States. They note that the Directive also introduces various additional obligations for audit firms covered by the definition of “network”. In order to put an end to the legal uncertainty, the Commission is called upon to undertake a comprehensive review of the implementation of the definitions and the discernible effects of their introduction, and to seek clarity regarding the long-term policy priorities for the EU in this area and the way in which these may best be achieved, in consultation with the Member States. Audit committee : the report notes that many Member States have not yet implemented Article 41 of the Directive, under which Member States must require PIEs to set up an audit committee or comparable body. MEPs are of the opinion that this requirement is an important means of guaranteeing the independence of statutory audits of PIEs' annual accounts. They stress that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors. Rotation of audit partners : certain Member States have implemented the Directive's requirement of auditor rotation within a maximum of seven years with a very short rotation period of as little as two or three years. MEPs doubt that such short rotation periods enhance the quality and continuity of statutory audits of PIEs, and points out that they hamper the auditors' and audit firms' sound understanding of the audited entity. Public oversight : the report regrets that not all Member States have introduced the system of public oversight required by the Directive. Moreover, in Member States where forms of public oversight have been introduced, there are considerable differences between them. Noting that public oversight under the Directive must be organised in such a way that conflicts of interest are avoided, MEPs wonder, in the light of this, whether oversight authorities directly linked to national governments meet that requirement. They consider it very important that the cooperation required under the Directive between public-oversight authorities should actually materialise. Audit working papers : there is a very significant lack of clarity in relation to the implementation of Article 47 of the Directive, which deals with the audit working papers. According to MEPs, there are legal and data-protection issues to be addressed in order to ensure that the information which EU auditors receive from their client companies is kept confidential and does not get into the public domain of third countries where such companies are listed or where the parent company is incorporated. Instrument of harmonisation : MEPs call on the Commission to make a careful evaluation of all national legislation transposing the Directive, to tackle resolutely the problems referred to above, and to report to Parliament on this within two years. They doubt whether the chosen method of minimum harmonisation is really the right way to realise the objectives of this and other internal-market-related directives, since the many derogations allowed by the Directive will lead to further fragmentation of the accountancy market. They call on the Commission to make use of clear concepts when harmonisation is being carried out. Recommendation on quality assurance : MEPs welcome Commission Recommendation 2008/362/EC on external quality assurance for statutory auditors and audit firms auditing public interest entities. In this context, they call on the Commission to promote national quality assurance structures, in close collaboration with the Member States, which ensures independent and external quality assurance for accountancy firms. Auditors' liability : the report notes that divergences between Member States' liability regimes might lead to regulatory arbitrage and undermine the internal market. Within the context of the current economic and financial crisis, MEPs stress that Commission Recommendation 2008/473/EC should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits. They call on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent the recommendation is leading to greater convergence between Member States. In the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market.
  • date: 2009-01-26T00:00:00 type: Committee report tabled for plenary, single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-14&language=EN title: A6-0014/2009
  • date: 2009-03-09T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20090309&type=CRE title: Debate in Parliament
  • date: 2009-03-10T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=16658&l=en title: Results of vote in Parliament
  • date: 2009-03-10T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-90 title: T6-0090/2009 summary: The European Parliament adopted by 645 votes to 11, with 18 abstentions, a resolution on the implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. The resolution recalls that Directive 2006/43/EC was adopted in response to the crisis that followed the collapse of Enron. The Parliament emphasises that the current financial crisis highlights the importance of high-quality accounting and auditing practices and deplores the fact that only 12 Member States have transposed the Directive in full. It therefore urges the Commission to ensure its immediate transposition and enforcement. Implementation of definitions : MEPs note that transposition of the crucial notions of "public-interest entity" (PIE) and "network" is leading to differing interpretations among Member States. The Directive also introduces various additional obligations for audit firms covered by the definition of "network". In order to put an end to the legal uncertainty, the Commission is called upon to undertake a comprehensive review of the implementation of the definitions and the discernible effects of their introduction, and to seek clarity regarding the long-term policy priorities for the EU in this area and the way in which these may best be achieved, in consultation with the Member States. Audit committee : the resolution notes that many Member States have not yet implemented Article 41 of the Directive, under which Member States must require PIEs to set up an audit committee or comparable body. MEPs are of the opinion that this requirement is an important means of guaranteeing the independence of statutory audits of PIEs' annual accounts. They stress that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors, supervisory boards and auditors, and that non-executive board members should consider carefully the possibility of having meetings without executive board members being present. Auditor rotation : certain Member States have implemented the Directive's requirement of auditor rotation within a maximum of seven years with a very short rotation period of as little as two or three years. MEPs doubt that such short rotation periods enhance the quality and continuity of statutory audits of PIEs, and point out that they hamper the auditors' and audit firms' sound understanding of the audited entity. Public oversight : the resolution notes that not all Member States have introduced the system of public oversight required by the Directive. Moreover, in Member States where forms of public oversight have been introduced, there are considerable differences between them. Noting that public oversight under the Directive must be organised in such a way that conflicts of interest are avoided, MEPs wonder, in the light of this, whether oversight authorities directly linked to national governments meet that requirement. They consider it very important that the cooperation required under the Directive between public-oversight authorities should actually materialise. MEPs recommend that national law require that parent undertakings holding listed subsidiaries be subject to statutory audits performed by auditors approved in accordance with the Directive. Audit working papers : there is a very significant lack of clarity in relation to the implementation of Article 47 of the Directive, which deals with the audit working papers. According to MEPs, there are legal and data-protection issues to be addressed in order to ensure that the information which EU auditors receive from their client companies is kept confidential and does not get into the public domain of third countries where such companies are listed or where the parent company is incorporated. Method of harmonisation : MEPs call on the Commission to make a careful evaluation of all national legislation transposing the Directive, to tackle resolutely the problems referred to above, and to report to Parliament on this within two years. They doubt whether the chosen method of minimum harmonisation is really the right way to realise the objectives of this and other internal-market-related directives, since the many derogations allowed by the Directive will lead to further fragmentation of the accountancy market. The Commission is called upon to make use of clear concepts when harmonisation is being carried out. International standards : the resolution points out that undue delay in the approval of International Standards on Auditing (ISAs) could have an adverse effect on the regulatory environment, resulting in further fragmentation, which is contrary to the general objective of the Directive. The Commission is therefore called upon to avoid unnecessary delay in the adoption of ISAs and to launch a broad public consultation on their adoption. Recommendation on quality assurance : the Parliament welcomes Commission Recommendation 2008/362/EC on external quality assurance for statutory auditors and audit firms auditing public interest entities. In this context, it calls on the Commission to promote national quality assurance structures, in close collaboration with the Member States, which ensures independent and external quality assurance for accountancy firms. Third-country auditors : the Parliament takes note of Commission Decision 2008/627/EC concerning a transitional period for audit activities of certain third country auditors and audit entities. It calls on the Commission to communicate to Parliament its follow-up on the question of the registration of third-county auditors. Auditors' liability : the resolution notes that divergences between Member States' liability regimes might lead to regulatory arbitrage and undermine the internal market. Within the context of the current economic and financial crisis, MEPs stress that Commission Recommendation 2008/473/EC concerning the limitation of the civil liability of statutory auditors and audit firms should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits. They call on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent the recommendation is leading to greater convergence between Member States. In the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market.
  • date: 2009-03-10T00:00:00 type: End of procedure in Parliament body: EP
links
other
  • body: EC dg: url: http://ec.europa.eu/dgs/secretariat_general/index_en.htm title: Secretariat-General commissioner: BARROSO José Manuel
procedure/dossier_of_the_committee
Old
JURI/6/65504
New
  • JURI/6/65504
procedure/legal_basis/0
Rules of Procedure EP 052
procedure/legal_basis/0
Rules of Procedure of the European Parliament EP 052
procedure/legal_basis/1
Rules of Procedure EP 052-p4
procedure/legal_basis/1
Rules of Procedure of the European Parliament EP 052-p2
procedure/subject
Old
  • 3.45.01 Company law
  • 3.45.03 Financial management of undertakings, business loans, accounting
New
3.45.01
Company law
3.45.03
Financial management of undertakings, business loans, accounting
procedure/subtype
Old
Implementation
New
  • Implementation
  • See also Directive 2006/43/EC 2004/0065(COD)
other/0/dg/title
Old
Secretariat General
New
Secretariat-General
activities
  • date: 2008-09-23T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs (Associated committee) rapporteur: group: PSE name: VAN DEN BURG Ieke body: EP responsible: True committee: JURI date: 2008-02-26T00:00:00 committee_full: Legal Affairs (Associated committee) rapporteur: group: PPE-DE name: DOORN Bert
  • date: 2009-01-20T00:00:00 body: EP committees: body: EP responsible: False committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs (Associated committee) rapporteur: group: PSE name: VAN DEN BURG Ieke body: EP responsible: True committee: JURI date: 2008-02-26T00:00:00 committee_full: Legal Affairs (Associated committee) rapporteur: group: PPE-DE name: DOORN Bert type: Vote in committee, 1st reading/single reading
  • date: 2009-01-26T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-14&language=EN type: Committee report tabled for plenary, single reading title: A6-0014/2009 body: EP type: Committee report tabled for plenary, single reading
  • date: 2009-03-09T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20090309&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2009-03-10T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16658&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-90 type: Decision by Parliament, 1st reading/single reading title: T6-0090/2009 body: EP type: Results of vote in Parliament
committees
  • body: EP responsible: False committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs (Associated committee) rapporteur: group: PSE name: VAN DEN BURG Ieke
  • body: EP responsible: True committee: JURI date: 2008-02-26T00:00:00 committee_full: Legal Affairs (Associated committee) rapporteur: group: PPE-DE name: DOORN Bert
links
other
  • body: EC dg: url: http://ec.europa.eu/dgs/secretariat_general/index_en.htm title: Secretariat General commissioner: BARROSO José Manuel
procedure
dossier_of_the_committee
JURI/6/65504
reference
2008/2247(INI)
title
Implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
legal_basis
stage_reached
Procedure completed
subtype
Implementation
type
INI - Own-initiative procedure
subject