Events listed in Statutory Audit Directive
New consolidated version: Directive 2006/43/EC of the European Parliament and of ...
ID 21480
A new consolidated version of Directive 2006/43/EC, the so-called Statutory Audit Directive, was published in the Official Journal (OJ) of the EU. The Directive primarily sets out principles to be observed by statutory auditors when auditing financial accounts of their clients (secrecy, professionalism, objectivity), defines auditors‘ responsibilities particularly in view of firms with multiple subsidiaries in different countries, and outlines the obligations of firms . ...