5 Amendments of Herbert DORFMANN related to 2011/0359(COD)
Amendment 151 #
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
For the purposes of this Regulation, the definitions laid down in Article 2 of Directive 2006/43/EC shall apply, except for the definitions of ‘audit report’ and ‘competent authority’, ‘competent authority’ and the definition of public interest entities regarding credit institutions as defined in point 1 of Article 4 of the Directive 2006/48/EC, which have not issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC. Member States may exempt these credit institutions and their statutory auditor(s) or audit firm(s) from the requirements of the regulation.
Amendment 200 #
Proposal for a regulation
Recital 7 a (new)
Recital 7 a (new)
(7a) Where a cooperative within the meaning of Article 2(14), or a similar entity as referred to in Article 45 of Directive 86/635/EEC, a subsidiary or a legal successor, a savings bank or similar entity as referred to in Article 45 of Directive 86/635/EEC is required or permitted under national provisions to be a member of a non-profit-making auditing entity, an objective, reasonable and informed party would not conclude that the membership-based relationship compromises the statutory auditor's independence, provided that when such an auditing entity is conducting a statutory audit of one of its members, the principles of independence in Chapter I are applied to the auditors carrying out the audit and those persons who may be in a position to exert influence on the statutory audit.
Amendment 247 #
Proposal for a regulation
Article 2 – paragraph 1 a (new)
Article 2 – paragraph 1 a (new)
1a. Member States may exempt public- interest entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and their statutory auditor(s) or audit firm(s) from one or more of the requirements of this Regulation.
Amendment 272 #
Proposal for a regulation
Article 9 – paragraph 3 a (new)
Article 9 – paragraph 3 a (new)
3a. Where Article 37 (2) of Directive 2006/43/EC applies paragraph 2 and 3 of this Article shall not apply.
Amendment 640 #
Proposal for a regulation
Article 35 – paragraph 1 – subparagraph 2 – point c
Article 35 – paragraph 1 – subparagraph 2 – point c
(c) the competent authorityies referred to in Article 32 of Directive 2006/43/EC.