COM(2011)779 - Specific requirements regarding statutory audit of public-interest entities

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Key information
Key dates
Related information
Resulting legislation
Full version
EU Monitor

1. Key information

official title

Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on specific requirements regarding statutory audit of public-interest entities

Legal instrument	Regulation
Decision making procedure	ordinary legislative procedure (COD)
reference by COM-number²⁷¹	COM(2011)779
Additional COM-numbers	SEC(2011)1385; SEC(2011)1384
procedure number²⁷³	2011/0359(COD)
CELEX number²⁷⁴	52011PC0779

2. Key dates

Document	30-11-2011
Online publication	05-12-2011
Decision	16-04-2014; Verordening 2014/537
Publication in Official Journal²⁷⁵	27-05-2014; OJ L 158 p. 77-112

3. Related information

Explanatory memorandum

Considerations

Legal provisions

4. Resulting legislation

Regulation 2014/537 - Specific requirements regarding statutory audit of public-interest entities

5. Full version

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1.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
2.
by undertaking the statutory audit of the public
3.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
4.
by not following up the recommendations of inspections within the period set out by the competent authority
5.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
6.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
7.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
8.
by undertaking the statutory audit of the public
9.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
10.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
11.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
12.
by undertaking the statutory audit of the public
13.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
14.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
15.
by undertaking the statutory audit of the public
16.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
17.
by undertaking the statutory audit of the public
18.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
19.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
20.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
21.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
22.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
23.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
24.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
25.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
26.
by not following up the recommendations of inspections within the period set out by the competent authority
27.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
28.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
29.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
30.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
31.
by undertaking the statutory audit of the public
32.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
33.
by undertaking the statutory audit of the public
34.
by undertaking the statutory audit of the public
35.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
36.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
37.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
38.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
39.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
40.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
41.
by undertaking the statutory audit of the public
42.
by not following up the recommendations of inspections within the period set out by the competent authority
43.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
44.
by undertaking the statutory audit of the public
45.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
46.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
47.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
48.
by not following up the recommendations of inspections within the period set out by the competent authority
49.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
50.
by undertaking the statutory audit of the public
51.
by undertaking the statutory audit of the public
52.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
53.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
54.
by not following up the recommendations of inspections within the period set out by the competent authority
55.
by not following up the recommendations of inspections within the period set out by the competent authority
56.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
57.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
58.
by undertaking the statutory audit of the public
59.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
60.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
61.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
62.
by undertaking the statutory audit of the public
63.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
64.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
65.
by not following up the recommendations of inspections within the period set out by the competent authority
66.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
67.
by undertaking the statutory audit of the public
68.
by not following up the recommendations of inspections within the period set out by the competent authority
69.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
70.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
71.
by undertaking the statutory audit of the public
72.
by undertaking the statutory audit of the public
73.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
74.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
75.
by undertaking the statutory audit of the public
76.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
77.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
78.
by undertaking the statutory audit of the public
79.
by undertaking the statutory audit of the public
80.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
81.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
82.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
83.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
84.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
85.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
86.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
87.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
88.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
89.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
90.
by undertaking the statutory audit of the public
91.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
92.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
93.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
94.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
95.
by not following up the recommendations of inspections within the period set out by the competent authority
96.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
97.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
98.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
99.
by not following up the recommendations of inspections within the period set out by the competent authority
100.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
101.
by not following up the recommendations of inspections within the period set out by the competent authority
102.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
103.
by not following up the recommendations of inspections within the period set out by the competent authority
104.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
105.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
106.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
107.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
108.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
109.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
110.
by undertaking the statutory audit of the public
111.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
112.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
113.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
114.
by undertaking the statutory audit of the public
115.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
116.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
117.
by undertaking the statutory audit of the public
118.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
119.
by undertaking the statutory audit of the public
120.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
121.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
122.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
123.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
124.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
125.
by undertaking the statutory audit of the public
126.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
127.
by not following up the recommendations of inspections within the period set out by the competent authority
128.
by not following up the recommendations of inspections within the period set out by the competent authority
129.
by undertaking the statutory audit of the public
130.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
131.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
132.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
133.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
134.
by undertaking the statutory audit of the public
135.
by not following up the recommendations of inspections within the period set out by the competent authority
136.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
137.
by undertaking the statutory audit of the public
138.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
139.
by not following up the recommendations of inspections within the period set out by the competent authority
140.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
141.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
142.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
143.
by undertaking the statutory audit of the public
144.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
145.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
146.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
147.
by undertaking the statutory audit of the public
148.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
149.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
150.
by undertaking the statutory audit of the public
151.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
152.
by undertaking the statutory audit of the public
153.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
154.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
155.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
156.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
157.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
158.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
159.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
160.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
161.
by not following up the recommendations of inspections within the period set out by the competent authority
162.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
163.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
164.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
165.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
166.
by undertaking the statutory audit of the public
167.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
168.
by undertaking the statutory audit of the public
169.
by undertaking the statutory audit of the public
170.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
171.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
172.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
173.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
174.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
175.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
176.
by undertaking the statutory audit of the public
177.
by not following up the recommendations of inspections within the period set out by the competent authority
178.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
179.
by undertaking the statutory audit of the public
180.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
181.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
182.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
183.
by not following up the recommendations of inspections within the period set out by the competent authority
184.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
185.
by undertaking the statutory audit of the public
186.
by undertaking the statutory audit of the public
187.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
188.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
189.
by not following up the recommendations of inspections within the period set out by the competent authority
190.
by not following up the recommendations of inspections within the period set out by the competent authority
191.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
192.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
193.
by undertaking the statutory audit of the public
194.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
195.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
196.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
197.
by undertaking the statutory audit of the public
198.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
199.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
200.
by not following up the recommendations of inspections within the period set out by the competent authority
201.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
202.
by undertaking the statutory audit of the public
203.
by not following up the recommendations of inspections within the period set out by the competent authority
204.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
205.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
206.
by undertaking the statutory audit of the public
207.
by undertaking the statutory audit of the public
208.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
209.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
210.
by undertaking the statutory audit of the public
211.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
212.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
213.
by undertaking the statutory audit of the public
214.
by undertaking the statutory audit of the public
215.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
216.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
217.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
218.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
219.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
220.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
221.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
222.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
223.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
224.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
225.
by undertaking the statutory audit of the public
226.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
227.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
228.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
229.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
230.
by not following up the recommendations of inspections within the period set out by the competent authority
231.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
232.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
233.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
234.
by not following up the recommendations of inspections within the period set out by the competent authority
235.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
236.
by not following up the recommendations of inspections within the period set out by the competent authority
237.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
238.
by not following up the recommendations of inspections within the period set out by the competent authority
239.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
240.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
241.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
242.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
243.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
244.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
245.
by undertaking the statutory audit of the public
246.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
247.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
248.
by not creating an audit file for each statutory audit carried out which contains the information referred to in points (a) to (j) of the same paragraph
249.
by undertaking the statutory audit of the public
250.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
251.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
252.
by undertaking the statutory audit of the public
253.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
254.
by undertaking the statutory audit of the public
255.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
256.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
257.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
258.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
259.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
260.
by undertaking the statutory audit of the public
261.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
262.
by not following up the recommendations of inspections within the period set out by the competent authority
263.
by not following up the recommendations of inspections within the period set out by the competent authority
264.
by undertaking the statutory audit of the public
265.
and (4), a public-interest entity infringes Article 31(1) by not establishing an audit committee and
266.
by not maintaining a client account record that includes the data referred to in point (a), (b) and (c) of the same paragraph
267.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
268.
by not appointing the statutory auditor(s) or audit firm(s) in accordance with the conditions set out in Article 32(2) to (6)
269.
by undertaking the statutory audit of the public
270.
by not following up the recommendations of inspections within the period set out by the competent authority
271.
De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
272.
De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
273.
Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
274.
Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
275.
Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.

Please note

Contents

1.

Key information

official title

2.

Key dates

3.

Related information

4.

Resulting legislation

5.

Full version

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EU Monitor