2004/0065(COD)COM(2004)177

Statutory Audit Directive

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC

Stage: In force, reached 9 Jun 2006
In force: In force since 29 Jun 2006 · CELEX 32006L0043
Transposition deadline: 29 Jun 2008
Procedure: Directive · Ordinary legislative procedure
Last activity: 29 Jun 2006

8 acts

Delegated and implementing acts beneath it

By status: 8 published.

Act	Kind	Status	Adoption
Commission Implementing Decision (EU) 2020/589	Implementing · Decision	Published
Commission Implementing Decision (EU) 2019/1874	Implementing · Decision	Published	06/2019
Commission Implementing Decision (EU) 2025/1992	Implementing · Decision	Published
Commission Implementing Decision (EU) 2022/1298	Implementing · Decision	Published
Commission Implementing Decision (EU) 2022/1297	Implementing · Decision	Published
Commission Implementing Decision (EU) 2016/1223	Implementing · Decision	Published
Commission Implementing Decision (EU) 2016/1010	Implementing · Decision	Published
Commission Implementing Decision (EU) 2013/288	Implementing · Decision	Published

Titles link to EUR-Lex where the act has been published.

10 documents

Documents

Newest first. Each opens at its source.

Report · A6-0224/2005Parliament
Text adopted · Directive 2006/0043Commission
OJ C 157 28.06.2005, p. 0115-0119Commission
Text adopted · OJ L 157 09.06.2006, p. 0087-0107Commission
Committee opinion · PE349.806Parliament
Committee opinion · PE353.287Parliament
Committee opinion · PE353.614Parliament
Amendments · PE357.947Parliament
Text adopted · SP(2005)4139Parliament
Text adopted · T6-0353/2005Parliament

Summary

Generated

Directive 2006/43/EC, as amended, governs statutory audits of annual and consolidated accounts and assurance of sustainability reporting across the EU. It sets approval, education, and registration requirements for statutory auditors and audit firms, plus audit committee rules for public-interest entities.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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