6 Amendments of Enrique GUERRERO SALOM related to 2011/0359(COD)
Amendment 155 #
Proposal for a regulation
Article 8 – paragraph 1 – introductory part
Article 8 – paragraph 1 – introductory part
1. A statutory auditor or a key audit partner who carries out a statutory audit of a public-interest entity on behalf of an audit firm shall not, before a period of at least twofive years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement, take up any of the following duties:
Amendment 164 #
Proposal for a regulation
Article 9 – paragraph 2
Article 9 – paragraph 2
2. 2. When the statutory auditor or audit firm provides to the audited entity related financial audit services, as referred to in Article 10(2), the fees for such services, other than fees for such of those services which are required by law, shall be limited to no more than 105 % of the fees paid by the audited entity for the statutory audit. In case of joint audit, every audit firm will be allow to provide related financial audit services up to a limit of 20% of the total turnover of the audit services.
Amendment 180 #
Proposal for a regulation
Article 10 – paragraph 1 – subparagraph 1
Article 10 – paragraph 1 – subparagraph 1
A statutory auditor or an audit firm carrying out statutory audit of public- interest entities may provide to the audited entity, to its parent undertaking and to its controlled undertakings statutory audit services and related financial audit services, as far as they do not affect its independence.
Amendment 364 #
Proposal for a regulation
Article 31 – paragraph 1 – subparagraph 2
Article 31 – paragraph 1 – subparagraph 2
At least onll the members of the audit committee shall have competence in auditing and another member in accounting and/or audiin accounting. The committee members as a whole shall have also competence relevant to the sector in which the audited entity is operating.
Amendment 438 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 3
Article 33 – paragraph 1 – subparagraph 3
The maximum duration of the combined two engagements shall not exceed 67 years.
Amendment 445 #
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Where throughout a continuous engagement of 67 years two statutory auditors or audit firms have been appointed, the maximum duration of the engagement of each statutory auditor or audit firm shall not exceed 914 years.