{
  "url": "https://openlegislation.uk/eu-directive-2006-43/article-22b",
  "json_url": "https://openlegislation.uk/eu-directive-2006-43/article-22b.json",
  "legislation": "eudr/2006/43",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-43",
  "path": "article/22b",
  "kind": "article",
  "number": "22b",
  "heading": "Preparation for the statutory audit and assessment of threats to independence",
  "text": "Member States shall ensure that, before accepting or continuing an engagement for a statutory audit, a statutory auditor or an audit firm assesses and documents the following:\nwhether he, she or it complies with the requirements of Article 22 of this Directive;\nwhether there are threats to his, her or its independence and the safeguards applied to mitigate those threats;\nwhether he, she or it has the competent employees, time and resources needed in order to carry out the statutory audit in an appropriate manner;\nwhether, in the case of an audit firm, the key audit partner is approved as statutory auditor in the Member State requiring the statutory audit;\nMember States may provide simplified requirements for the audits referred in points (b) and (c) of point 1 of Article 2.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/43/article/22b",
    "retrieved_at": "2026-11-01T15:22:36.741061+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}