{
  "url": "https://openlegislation.uk/eu-directive-2006-43",
  "json_url": "https://openlegislation.uk/eu-directive-2006-43.json",
  "id": "eudr/2006/43",
  "title": "Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)",
  "short_title": "Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC",
  "long_title": "Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)",
  "citation": "EU Directive 2006/43",
  "type": "eudr",
  "year": "2006",
  "number": "43",
  "version": "current",
  "date": "2006-05-17",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2006-43/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "SUBJECT MATTER AND DEFINITIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Approval of statutory auditors and audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/3a",
      "kind": "article",
      "number": "3a",
      "heading": "Recognition of audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-3a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Good repute",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Withdrawal of approval",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Educational qualifications",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Examination of professional competence",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Test of theoretical knowledge",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Exemptions",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Practical training",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Qualification through long-term practical experience",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Combination of practical training and theoretical instruction",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Continuing education",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Approval of statutory auditors from another Member State",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "REGISTRATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Public register",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Registration of statutory auditors",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Registration of audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Updating of registration information",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Responsibility for registration information",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Language",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Professional ethics and scepticism",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Independence and objectivity",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/22a",
      "kind": "article",
      "number": "22a",
      "heading": "Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-22a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/22b",
      "kind": "article",
      "number": "22b",
      "heading": "Preparation for the statutory audit and assessment of threats to independence",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-22b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Confidentiality and professional secrecy",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/24a",
      "kind": "article",
      "number": "24a",
      "heading": "Internal organisation of statutory auditors and audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-24a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/24b",
      "kind": "article",
      "number": "24b",
      "heading": "Organisation of the work",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-24b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Audit fees",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/25a",
      "kind": "article",
      "number": "25a",
      "heading": "Scope of the statutory audit",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-25a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "AUDITING STANDARDS AND AUDIT REPORTING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Auditing standards",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Statutory audits of consolidated financial statements",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": "Audit reporting",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "QUALITY ASSURANCE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Quality assurance systems",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "chapter/VII",
      "kind": "chapter",
      "number": "VII",
      "heading": "INVESTIGATIONS AND SANCTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Systems of investigations and sanctions",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/30a",
      "kind": "article",
      "number": "30a",
      "heading": "Sanctioning powers",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/30b",
      "kind": "article",
      "number": "30b",
      "heading": "Effective application of sanctions",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/30c",
      "kind": "article",
      "number": "30c",
      "heading": "Publication of sanctions and measures",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30c",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/30d",
      "kind": "article",
      "number": "30d",
      "heading": "Appeal",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30d",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/30e",
      "kind": "article",
      "number": "30e",
      "heading": "Reporting of breaches",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30e",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/30f",
      "kind": "article",
      "number": "30f",
      "heading": "Exchange of information",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-30f",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "chapter/VIII",
      "kind": "chapter",
      "number": "VIII",
      "heading": "PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "Principles of public oversight",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": "Cooperation between public oversight systems at Community level",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": "Mutual recognition of regulatory arrangements between Member States",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Designation of competent authorities",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VIII"
    },
    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": "Professional secrecy and regulatory cooperation between Member States",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
    },
    {
      "path": "chapter/IX",
      "kind": "chapter",
      "number": "IX",
      "heading": "APPOINTMENT AND DISMISSAL",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": "Appointment of statutory auditors or audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IX"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": "Dismissal and resignation of statutory auditors or audit firms",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IX"
    },
    {
      "path": "chapter/X",
      "kind": "chapter",
      "number": "X",
      "heading": "AUDIT COMMITTEE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/39",
      "kind": "article",
      "number": "39",
      "heading": "Audit committee",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/X"
    },
    {
      "path": "chapter/XI",
      "kind": "chapter",
      "number": "XI",
      "heading": "INTERNATIONAL ASPECTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/44",
      "kind": "article",
      "number": "44",
      "heading": "Approval of auditors from third countries",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI"
    },
    {
      "path": "article/45",
      "kind": "article",
      "number": "45",
      "heading": "Registration and oversight of third-country auditors and audit entities",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI"
    },
    {
      "path": "article/46",
      "kind": "article",
      "number": "46",
      "heading": "Derogation in the case of equivalence",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI"
    },
    {
      "path": "article/47",
      "kind": "article",
      "number": "47",
      "heading": "Cooperation with competent authorities from third countries",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI"
    },
    {
      "path": "chapter/XII",
      "kind": "chapter",
      "number": "XII",
      "heading": "TRANSITIONAL AND FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/48",
      "kind": "article",
      "number": "48",
      "heading": "Committee procedure",
      "url": "https://openlegislation.uk/eu-directive-2006-43/article-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XII"
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