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Parliamentary questions
PDF 5kWORD 23k
3 June 2015
E-009001-15
Question for written answer E-009001-15
to the Commission
Rule 130
Kay Swinburne (ECR)

 Subject:  Audit Regulation
 Answer in writing 

Regulation (EU) No 537/2014 introduces a legal requirement for the statutory auditor of a Public Interest Entity (PIE) to rotate off the audit after a maximum period of 10 years. In order to avoid disruption of the EU capital markets, a special transitional regime has been introduced based on the principle that the longer the existing auditor/auditee relationship, the shorter the period by when an auditor must rotate (e.g. a company who has had the same auditor for 15 years cannot reappoint that auditor after 16 June 2023).

Owing to imprecise drafting of the regulation, companies with the shortest auditor relationships (i.e. less than 11 years on 16 June 2014) are being advised that they must change their auditors by 16 June 2016. This could impact over 20% of the PIE audit market of approximately 30 000 companies and cause substantial disruption with negative consequences for jobs and growth.

Can the Commission confirm that the requirements of Article 41(3) will, like the rest of Regulation (EU) No 537/2014, only apply to accounting periods beginning on or after 16 June 2016 and will not be applied retrospectively?

Avis juridique - Politique de confidentialité