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Activities of Olle SCHMIDT related to 2011/0389(COD)

Shadow opinions (1)

OPINION on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
2016/11/22
Committee: ECON
Dossiers: 2011/0389(COD)
Documents: PDF(179 KB) DOC(331 KB)

Amendments (4)

Amendment 13 #
Olle SCHMIDT
Proposal for a directive
Recital 2
(2) Because of the significant public relevance of public-interest entities, which arises from the scale and dimension of their business or from the nature of their business, the credibility of the audited financial statements of public-interest entities needs to be reinforced. Therefore, the special provisions for the statutory audits of public-interest entities set out in Directive 2006/43/EC have been further developed in Regulation (EU) No [XXX] of [XXX] on specific requirements for the audit of public interest entities. As a consequence, the provisions on the statutory audits of public-interest entities of Directive 2006/43/EC should be deleted from that Directive and statutory audits of public-interest entities should be regulated by Regulation (EU) No [XXX] of [XXX].deleted
2012/10/26
Committee: ECON
Amendment 23 #
Olle SCHMIDT, Jürgen CREUTZMANN
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point g
(g) EU alternative investment funds as defined in Article 4(1)(k) of Directive 2011/61/EC of the European Parliament and of the Council(*****);deleted
2012/10/26
Committee: ECON
Amendment 24 #
Olle SCHMIDT, Jürgen CREUTZMANN
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point h
(h) undertakings for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council(******);deleted
2012/10/26
Committee: ECON
Amendment 26 #
Olle SCHMIDT, Jürgen CREUTZMANN
Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a
Directive 2006/43/EC
Article 22 – paragraph 1
1. Member States shall ensure that when carrying out a statutory audit, the statutory auditor and/or the audit firm and any holder of voting rights in the audit firm is independent of the audited entity and is not involved in the decision-taking of the audited enttakes all necessary steps to ensure that the independence is not compromised by financial, personal, business, employment or other relationships involving the statutory auditor, the audit firm, its affiliate firms and network, and any natural person in a position to influence the outcome of the statutory audity.
2012/10/26
Committee: ECON
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