Audit Directive definition

Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC(7);
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Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 on statutory audits of annual accounts and consolidated accounts;
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Audit Directive means Directive2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts;
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Examples of Audit Directive in a sentence

  • No. The 2006 Statutory Audit Directive (the 8th Directive) included the same definition.

  • The Legislation is in the form of a Directive and a Regulation.The Directive contains a series of requirements governing every statutory audit in the EU and amends the existing Statutory Audit Directive of 2006.The Regulation contains a series of additional requirements that relate only to the statutory audits of Public Interest Entities (PIE).

  • It includes a statutory audit performed pursuant to the EU Audit Directive and Regulation or otherwise designated by national law as a statutory audit.

  • Article 41 of the Statutory Audit Directive requires that " at least one member of the audit committee shall be independent and shall have competence in accounting and/or auditing", allowing Member States discretion to decide on stricter independence/competence rules for the remaining members.

  • Statutory audit—An audit performed pursuant to the EU Audit Directive and Regulation or otherwise designated by national law as a statutory audit.

  • The EU Audit Directive defines a ‘person closely associated’ as within the meaning in Commission Directive 2004/72/EC.

  • Respondents also indicated that the emphasis of matter would be necessary only if it is aligned with the Audit Directive while others explained that such requirement may be useful only if audit reports were issued under a different set of rules than the Audit Directive.

  • Even after the adoption of the Statutory Audit Directive in 2006, self-regulation continued to exist in most of the Member States in the areas covered by the Directive, including the statutory audits of PIEs. The crisis has shown that self-regulation is not sufficient when looking towards the future.

  • Where applicable, the audit report will be presented in accordance with the Audit Directive and the Audit Regulation.

  • The possibility to provide NAS to the audited entity would depend on the general application of Article 22 of the Statutory Audit Directive and the national legislation implementing it, including in the future the adopted ISAs.


More Definitions of Audit Directive

Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council of 17 May 20065 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 20146 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts;
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Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council of 17 May 20065 on statutory audits of 35
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Related to Audit Directive

  • Advance directive means a document that contains a health care instruction or a power of attorney for health care.

  • Change Directive means a written order signed by the procurement officer that

  • CRD Directive means Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (as amended from time to time, including by Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019);

  • Council Directive means Council Directive 89/552/EEC of 3 October 1989 on the co-ordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the pursuit of television broadcasting activities as amended by Directive 97/36/EC of the European Parliament and of the Council of 30 June 1997 and by Directive 2007/65/EC of the European Parliament and of the Council of 11 December 2007. A simplified and codified version of these Directives was introduced in 2010: the Audiovisual Media Services Directive 2010/13/EU.

  • UCITS Directive means Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities, as amended;

  • Grievance Committee means the Grievance Committee of the Bar.

  • Supervisory Committee means the Comisión Fiscalizadora of the Company.

  • Ethics Committee means an independent body established in a Member State in accordance with the law of that Member State and empowered to give opinions for the purposes of this Regulation, taking into account the views of laypersons, in particular patients or patients' organisations;

  • Technical Committee means the body established in accordance with article VII;

  • the Directive means Council Directive 2003/4/EC(d) on public access to environmental information and repealing Council Directive 90/313/EEC;

  • Supervisory Review means ongoing clinical case reviews in accordance with procedures developed by ADMINISTRATOR, to determine the appropriateness of Diagnosis and treatment and to monitor compliance to the minimum ADMINISTRATOR and Medi-Cal charting standards. Supervisory review is conducted by the program/clinic director or designee.

  • Construction Change Directive means a written order prepared by Owner Parties and signed by Owner directing Contractor to perform a change in the Work prior to agreeing to a change, if any, to the Contract Time, schedule of performance of the Work, Contract Sum, or Contractor’s compensation.

  • Compliance Committee means the committee referenced under the Federated Code of Business Conduct and Ethics, consisting of, among others, the Chief Compliance Officer, the General Counsel, the Chief Audit Executive and the Chief Risk Officer.

  • Monitoring Committee means the committee established under clause 10 of this Award.

  • Audit Committee means the audit committee of the board of directors of the Company established pursuant to the Articles, or any successor committee.

  • Solvency II Directive means Directive 2009/138/EC of the European Parliament and of the Council of the European Union of 25 November 2009 on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II);

  • Final administrative decision means a decision by an agency

  • Investigating Committee means any Officer/Committee appointed by Competent Authority to conduct investigation.

  • Professional Conduct Committee means the professional conduct committee established by the Council in terms of section 12(2)(b);

  • Financial Support Direction means a financial support direction issued by the Pensions Regulator under section 43 of the Pensions Xxx 0000.

  • supervisory body means a functionary or institution referred to in Schedule 2;

  • Waste Framework Directive or “WFD” means Waste Framework Directive 2008/98/EC of the European Parliament and of the Council on waste

  • Hearing Committee means the committee appointed pursuant to this Plan to hear a request for an evidentiary hearing that has been properly filed and pursued by a practitioner.

  • Regulatory Oversight Committee means the committee of the Board constituted in accordance with Rule 204.

  • return decision means an administrative or judicial decision or act, stating or declaring the stay of a third-country national to be illegal and imposing or stating an obligation to return;

  • Nominations Committee means the nominations committee established pursuant to Article 100(k).