Directive on statutory audits of annual accounts and consolidated accounts
This procedure concerns updating rules on how companies' annual and consolidated accounts are audited. It aims to ensure the reliability and transparency of financial information provided by businesses.
The changes will affect companies, auditors, and financial supervisors. It seeks to enhance the quality and consistency of audits across the EU, promoting trust in financial reporting.
Documents
[DE] Gesetz zur Umsetzung der aufsichts- und berufsrechtlichen Regelungen der Richtlinie 2014/56/EU sowie zur Ausführung der entsprechenden Vorgaben der Verordnung (EU) Nr. 537/2014 im Hinblick auf die Ab — https://www.gesetze-im-internet.de/gaststg/BJNR192910019.html
national transposition · DE · 2026-07-28
[FI] Laki osakeyhtiölain muuttamisesta / Lag om ändring av aktiebolagslagen (623/2016) 12/08/2016 — https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2016/623/fin@
national transposition · FI · 2026-07-19
Directive on statutory audits of annual accounts and consolidated accounts
proposal · EN · 2026-05-13
Directive on statutory audits of annual accounts and consolidated accounts
report · EN · 2026-05-13