FEE Unofficial advance text of 2014 Audit Directive & Table of Amendments to Statutory Audit Directive 2006

European Directive on Statutory Audits of Annual and Consolidated Accounts 

The audit reform, taking the form of a Directive and a Regulation, was approved in April 2014 and published in the Official Journal of the European Union on 16 June 2014.

The purpose of the below documents is to present:

• An advance version of the full amended text of the Directive 2006/43/EC on Statutory Audits of Annual Accounts and Consolidated Accounts, unofficially compiled by FEE; and
• A table comparing the original 2006 Statutory Audit Directive (left column) and the new 2014 Audit Directive (right column). Some notes have also been included to facilitate reading.

These documents have been prepared to assist FEE Member Bodies and other relevant stakeholders that will be involved in the implementation phase of this Directive.

These documents have been prepared by FEE to the best of its knowledge and ability to ensure that it is accurate and complete. FEE will not be held liable for any loss or damage arising from any inaccuracies or omissions within this document

Related documents

 Unofficial advance version of the full amended text of the 2014 Audit Directive

 Table of 2014 Amendments to Statutory Audit Directive 2006

Related links

European Directive on statutory audits of annual and consolidated accounts

European Regulation on statutory audit of public-interest entities

FEE FAQ on European Directive on Statutory Audits of Annual and Consolidated Accounts and Regulation on Statutory Audit of Public Interest Entities

FEE 2014 Audit Reform Options Comparison Tables

FEE Factsheet on Audit Directive and Regulation

FEE Press Release on EP vote 3 April 2014