Activities of Axel VOSS related to 2020/0268(COD)
Legal basis opinions (0)
Amendments (1)
Amendment 7 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/43/EC
Article 24a – paragraph 1 – point b
Article 24a – paragraph 1 – point b
(b) a statutory auditor or an audit firm shall have sound administrative and accounting procedures, internal quality control mechanisms, effective procedures for risk assessment, and effective control and safeguard arrangements in order tofor information processing systems. Those internal quality control mechanisms shall be designed to ensure compliance with decisions and procedures at all levels of the audit firm or of the working structure of the statutory auditor. A statutory auditor or an audit firm, which is not a micro, small or medium-sized enterprise as defined in Article 2 of the Annex to Recommendation 2003/361, shall, in addition, manage its ICT systems and tools in accordance with Article 6 of Regulation (EU) 2021/xx [DORA] of the European Parliament and of the Council*.