Statutory audits of annual accounts and consolidated accounts

Topic area:
Status: 17.06.2014 |
Archived
Key words:
Amendment
Initiative
Official name
DIRECTIVE 2014/56/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
Type
Directive
Level 1
Initiator
EU
Submitted
30.11.2011
Doc. code
2014/56
Summary
Status
Status

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Current version
Final version
16.04.2014
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives
Level 1
Specific requirements regarding statutory audit of public-interest entities (binding, Main version, EU)
Auditor oversight Act (binding, Amendment, DE)
Level 2
Auditing – compliance by South Africa with EU requirements for cooperation (non-binding, EU)
Level 3 / Other
Clarification on the preparation, audit and publication of the financial statements in accordance with ESEF (binding, EU)

Source: EU, 2014/56, 2014