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The document is meant to serve as an advance version of the full amended text of the Directive 2006/43/EC on Statutory Audits of Annual Accounts and Consolidated Accounts as approved in April 2014, unofficially compiled by FEE. The document is formatted to distinguish between the original text (Directive 2006/43/EC) and the new or amended text. Some notes have also been included to facilitate reading.
The publication in the Official Journal (OJ) of the European Union (EU) is expected by mid-May 2014.
Member states will have two years to transpose (adopt and publish) the provisions to comply with the amended Directive after its entry into force, namely 20 days after the OJ publication.
The document has been prepared by FEE to the best of its knowledge and ability to ensure that it is accurate and complete. FEE will not be held liable for any loss or damage arising from any inaccuracies or omissions within the document.
Unoffical advance version of 2014 Audit Directive