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17 June 2014

欧州委員会、EU(欧州連合)法定監査指令を官報に掲載


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New rules to strengthen statutory audit quality across the EU have entered into force following publication in the OJ.


The reform of the EU statutory audit market is another step towards restoring the confidence of investors in financial information. The revised Directive includes measures to strengthen the independence of statutory auditors, make the audit report more informative, and strengthen audit supervision throughout the Union.

The Regulation introduces stricter requirements on the statutory audits of public-interest entities, such as listed companies, credit institutions, and insurance undertakings, to reduce risks of excessive familiarity between statutory auditors and their clients, encourage professional scepticism, and limit conflicts of interest.

Member States have 2 years to implement the revised Directive. The Regulation will also become directly applicable in mid-2016 to ensure that by the time of its application, every Member State will have put in place the provisions necessary to comply with the Directive. Throughout this process, the Commission will work with the Member States, the national supervisory bodies, and the stakeholders to facilitate a consistent and effective implementation of the new rules across the EU.

Reform of the EU Statutory Audit Market - Frequently Asked Questions View link





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