Audit Directive definition

Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council 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(52);
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Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 on statutory audits of annual accounts and consolidated accounts;
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Audit Directive means Directive2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts;
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Examples of Audit Directive in a sentence

  • No. The 2006 Statutory Audit Directive (the 8th Directive) included the same definition.

  • The Legislation is in the form of a Directive and a Regulation.The Directive contains a series of requirements governing every statutory audit in the EU and amends the existing Statutory Audit Directive of 2006.The Regulation contains a series of additional requirements that relate only to the statutory audits of Public Interest Entities (PIE).

  • Many Directives including the Statutory Audit Directive, adopt the ‘minimum harmonization’ approach which means that it sets a minimum threshold that national legislation must meet.

  • Why strengthen the role of the audit committee?The Statutory Audit Directive (2006/43/EC) introduced the requirement for PIEs to have an audit committee.

  • But this was not sufficient to elevate the GP Governance to therequired level in waste management.

  • The minutes of this Internal Audit Committee will be submitted to the attention of the BICSA Audit Directive Committee.

  • The CAOA is charged with overseeing all the activities of ICARM relating to auditing74 and is a requirement of the EU Statutory Audit Directive.

  • The Audit Directive Committee will be regulated in the Auditing Statute approved by the Board of Directors.

  • The Audit Directive does not provide a single registration for the EU/EEA.

  • Established by ICARM in 2009, the program’s syllabus, learning outcomes and reading materials substantially conform with the requirements of the EU Statutory Audit Directive and IAESB’s IES 2, Initial professional development- technical competence57, but need updating to include more complex IFRS topics and an information technology component.


More Definitions of Audit Directive

Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council of 17 May 20065 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, as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 20146 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts;
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Audit Directive means Directive 2014/56/EU amending the first Audit Directive (2006/43/EC);
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Audit Directive means Directive 2006/43/EC of the European Parliament and of the Council of 17 May 20065 on statutory audits of 35
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Related to Audit Directive

  • Advance directive means a document that contains a health care instruction or a power of attorney for health care.

  • Change Directive means a written order signed by the procurement officer that

  • CRD Directive means Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (as amended from time to time, including by Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019).

  • UCITS Directive means Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) recast, including the associated implementing measures contained in Directive 2010/43/EU and Directive 2010/44/EU, and as amended by Directive 2014/91/EU of the European Parliament and of the Council of 23 July 2014, and as may be further amended from time to time;

  • Grievance Committee means the Grievance Committee of the Bar.

  • Supervisory Committee means an oversight committee elected at a general meeting;

  • Ethics Committee means an independent body established in a Member State in accordance with the law of that Member State and empowered to give opinions for the purposes of this Regulation, taking into account the views of laypersons, in particular patients or patients' organisations;

  • Credentials Committee means the committee established by the Medical Advisory Committee to review applications for appointment and reappointment to the Professional Staff and to make recommendations to the Medical Advisory Committee and if no such committee is established it shall mean the Medical Advisory Committee;

  • Technical Committee means the body established in accordance with article VII;

  • the Directive means Council Directive 2003/4/EC(d) on public access to environmental information and repealing Council Directive 90/313/EEC;

  • Supervisory Review means ongoing clinical case reviews in accordance with procedures developed by ADMINISTRATOR, to determine the appropriateness of Diagnosis and treatment and to monitor compliance to the minimum ADMINISTRATOR and Medi-Cal charting standards. Supervisory review is conducted by the program/clinic director or designee.

  • Construction Change Directive means a written order prepared by Owner Parties and signed by Owner directing Contractor to perform a change in the Work prior to agreeing to a change, if any, to the Contract Time, schedule of performance of the Work, Contract Sum, or Contractor’s compensation.

  • Compliance Committee means the committee referenced under the Federated Code of Business Conduct and Ethics, consisting of, among others, the Chief Compliance Officer, the General Counsel, the Chief Audit Executive and the Chief Risk Officer.

  • practice direction means a direction given under section 23 of the 2007 Act;

  • Monitoring Committee means the committee established under clause 10 of this Award.

  • Audit Committee means the audit committee of the board of directors of the Company established pursuant to the Articles, or any successor committee.

  • Solvency II Directive means Directive 2009/138/EC of the European Parliament and of the Council of the European Union of 25 November 2009 on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II);

  • Final administrative decision means a decision by an agency

  • Investigating Committee means any Officer/Committee appointed by Competent Authority to conduct investigation.

  • Professional Conduct Committee means the professional conduct committee established by the Council in terms of section 12(2)(b);

  • Financial Support Direction means a financial support direction issued by the Pensions Regulator under section 43 of the Pensions Xxx 0000.

  • supervisory body means a functionary or institution referred to in Schedule 2;

  • Waste Framework Directive or “WFD” means Waste Framework Directive 2008/98/EC of the European Parliament and of the Council on waste

  • Regulatory Oversight Committee means the committee of the Board constituted in accordance with Rule 204.

  • return decision means an administrative or judicial decision or act, stating or declaring the stay of a third-country national to be illegal and imposing or stating an obligation to return;

  • Nominations Committee means the committee referred to as such in, and established pursuant to, Article 133;

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