7 Amendments of Gay MITCHELL related to 2011/0359(COD)
Amendment 195 #
Proposal for a regulation
Article 10 – paragraph 2 – point f a (new)
Article 10 – paragraph 2 – point f a (new)
Amendment 321 #
Proposal for a regulation
Article 22 – paragraph 2 – point t
Article 22 – paragraph 2 – point t
(t) give an opinion which shall state clearly the opinion of the statutory auditor(s) or the audit firm(s) as to whether the annual or consolidated financial statements give a true and fair view and have been prepared in accordance with the relevant financial reporting framework and, where appropriate, whether the annual or consolidated financial statements comply with statutory requirements; in accordance with International Standards on Auditing the audit opinion shall be either unqualified, qualified, an adverse opinion or, if the statutory auditor(s) or audit firm(s) are unable to express an audit opinion, a disclaimer of opinion. In case of a qualified or an adverse opinion or a disclaimer of opinion, the report shall explain the reasons of such decision;
Amendment 322 #
Proposal for a regulation
Article 22 – paragraph 2 – point u
Article 22 – paragraph 2 – point u
(u) refer in accordance with International Standards on Auditing to any matters to which the statutory auditor(s) or the audit firm(s) draw attention by way of emphasis without qualifying the audit opinion;
Amendment 323 #
Proposal for a regulation
Article 22 – paragraph 2 – point v
Article 22 – paragraph 2 – point v
(v) give an opinion in accordance with International Standards on Auditing concerning the consistency or otherwise of the annual report with the annual financial statements for the same fiscal year;
Amendment 328 #
Proposal for a regulation
Article 22 – paragraph 3
Article 22 – paragraph 3
3. When more than one statutory auditor or audit firm have been appointed to carry out the statutory audit of the public-interest entity, they shall agree on the results of the statutory audit and submit a joint report and opinion. In case of disagreement, each statutory auditor or audit firm shall submit his, her or its opinion separately. If one statutory auditor or audit firm qualifies his, her or its opinion, submits an adverse opinion or a disclaimer of opinion, the overall opinion shall be considered as qualified, adverse opinion or a disclaimer of opinion, in accordance with International Standards on Auditing. In a separate paragraph each statutory auditor or audit firm shall state the reasons of disagreement.
Amendment 330 #
Proposal for a regulation
Article 22 – paragraph 4
Article 22 – paragraph 4
4. The audit report shall not be longer than four pages or 10000 characters (without spaces). It shall not contain any cross- references to the additional report to the audit committee referred to in Article 23, and shall be in clear and unambiguous language.
Amendment 366 #
Proposal for a regulation
Article 31 – paragraph 1 – subparagraph 3
Article 31 – paragraph 1 – subparagraph 3
A majority of the members of the audit committee shall be independent. The chairmaperson of the audit committee shall be appointed by its members and shall be independentelected annually by the general meeting of shareholders of the audited entity and shall be independent. The chairperson shall report directly to the shareholders.