APRÄG 2016 | Abschlussprüfungsrechts-Änderungsgesetz 2016

S. 551Anhang V – Q & A der EU-Kommission vom 3. September 2014 - Q&A – Implementation of the New Statutory Audit Framework

Brussels, 3 September 2014

EUROPEAN COMMISSION – Directorate General Internal Market and Services – CAPITAL AND COMPANIES – Audit and Credit Rating Agencies

The overall objective of this Q&A is to facilitate the implementation of the new EU regulatory framework on statutory audit, and contribute to a consistent application of the new framework across the Union.

The Q&A covers practical questions raised by the profession, the industry, investors, academics, and other stakeholders on the implementation of the new EU regulatory framework composed of: (i) 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 („the Directive“); and (ii) Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public- interest entities and repealing Commission Decision 2005/909/EC („the Regulation“).

Where possible, the Q&A aims to provide preliminary guidance on the questions raised....