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  • 03-04-2014


On 3 April 2014, the European Parliament adopted modifications to the Statutory Audit Directive (Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, hereinafter the "Directive") and a new Statutory Audit Regulation on specific requirements regarding statutory audit of public-interest entities (hereinafter the "Regulation"). After the 16-17 December 2013 tripartite compromise between the Commission, the European Parliament and the European Council, this is an important step towards the entry into effect of the new rules on audits.

This newsletter provides a brief summary of the background to the Directive and the Regulation and highlights their key provisions.

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