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
In force: In force since 29 Jun 2006 · CELEX 32006L0043
Transposition deadline: 29 Jun 2008
Procedure: Directive
Last activity: 17 May 2006

2 acts

Delegated and implementing acts beneath it

By status: 2 published.

Act	Kind	Status	Adoption
Commission Delegated Regulation (EU) 2017/1393	Implementing · Decision	Published
Commission Delegated Regulation (EU) 2018/762	Implementing · Decision	Published	06/2019

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

Summary

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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: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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