Terug naar het Europarl-portaal

Choisissez la langue de votre document :

  • bg - български
  • es - español
  • cs - čeština
  • da - dansk
  • de - Deutsch
  • et - eesti keel
  • el - ελληνικά
  • en - English (huidige pagina)
  • fr - français
  • ga - Gaeilge
  • hr - hrvatski
  • it - italiano
  • lv - latviešu valoda
  • lt - lietuvių kalba
  • hu - magyar
  • mt - Malti
  • nl - Nederlands
  • pl - polski
  • pt - português
  • ro - română
  • sk - slovenčina
  • sl - slovenščina
  • fi - suomi
  • sv - svenska
Dit document is niet beschikbaar in uw taal, en wordt u aangeboden in een van de andere beschikbare talen in de talenbalk.

Parliamentary questions
PDF 100kWORD 24k
1 October 2015
Answer given by Lord Hill on behalf of the Commission
Question reference: E-011727/2015

Regulation (EU) No 537/2014 sets out several measures to strengthen the independence of auditors, including the so-called ‘cooling-in period’.

The aforementioned Regulation entered into force on 17 June 2014 and will become applicable as from 17 June 2016. The period between the entry into force and the applicability is as long as 2 years, so as to ensure that all the relevant players — including public-interest entities (PIEs)(1), statutory auditors and audit firms — have enough time to adapt to and internalize the new requirements.

As such, from 17 June 2016, statutory auditors and audit firms who had provided certain specified non-audit services(2) to a given PIE in the previous financial year will not be able to carry out the statutory audit of that PIE. The assessment of this requirement will be made only for financial years starting on or after 17 June 2016. Thus, it is not retroactive.

(1)PIEs are credit institutions, listed companies, insurance undertakings, and other entities designated as such by Member States.
(2)‘Designing and implementing internal control or risk management procedures related to the preparation and/or control of financial information or designing and implementing information technology systems’, as per Article 5(1)(b) of the Audit Regulation.

Juridische mededeling - Privacybeleid