EIGHTH COUNCIL DIRECTIVE of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents (84/253/EEC)

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THE COUNCIL OF THE EUROPEAN COMMUNITIES,

RAADETS OTTENDE DIREKTIV

Having regard to the Treaty establishing the European Economic Community, and in particular Article 54 (3) (g) thereof,

af 10 . april 1984

Having regard to the proposal from the Commission (1),

paa grundlag af traktatens artikel 54 , stk . 3 , litra g ) , om autorisation af personer , der skal foretage lovpligtig revision af regnskaber

Having regard to the opinion of the European Parliament (2),

( 84/253/EOEF )

Having regard to the opinion of the Economic and Social Committee (3),

RAADET FOR DE EUROPAEISKE FAELLESSKABER HAR -

Whereas, under Directive 78/660/EEC (4), the annual accounts of certain types of company must be audited by one or more persons entitled to carry out such audits from which only the companies mentioned in Article 11 of that Directive may be exempted;

under henvisning til traktaten om oprettelse af Det europaeiske oekonomiske Faellesskab , saerlig artikel 54 , stk . 3 , litra g ) ,

Whereas the aforementioned Directive has been supplemented by Directive 83/349/EEC (5) on consolidated accounts;

under henvisning til forslag fra Kommissionen ( 1 ) ,

Whereas the qualifications of persons entitled to carry out the statutory audits of accounting documents should be harmonized ; whereas it should be ensured that such persons are independent and of good repute;

under henvisning til udtalelse fra Europa-Parlamentet ( 2 ) ,

Whereas the high level of theoretical knowledge required for the statutory auditing of accounting documents and the ability to apply that knowledge in practice must be ensured by means of an examination of professional competence;

under henvisning til udtalelse fra Det oekonomiske og sociale Udvalg ( 3 ) , og

Whereas the Member States should be given the power to approve persons who, while not fulfilling all the conditions imposed concerning theoretical training, nevertheless have engaged in professional activities for a long time, affording them sufficient experience in the fields of finance, law and accountancy and have passed the examination of professional competence;

ud fra foelgende betragtninger :

Whereas the Member States should also be authorized to adopt transitional provisions for the benefit of professional persons; (1) OJ No C 112, 13.5.1978, p. 6 ; OJ No C 317, 18.12.1975, p. 6. (2) OJ No C 140, 5.6.1979, p. 154. (3) OJ No C 171, 9.7.1979, p. 30. (4) OJ No L 222, 14.8.1978, p. 11. (5) OJ No L 193, 18.7.1983, p. 1.

I henhold til direktiv 78/660/EOEF ( 4 ) skal aarsregnskaberne for visse former for selskaber revideres af en eller flere personer , der er bemyndiget til at foretage denne revision , og kun de i artikel 11 i naevnte direktiv angivne selskaber kan undtages herfra ;

Whereas the Member States will be able to approve both natural persons and firms of auditors which may be legal persons or other types of company, firms or partnership;

naevnte direktiv suppleres af direktiv 83/349/EOEF ( 5 ) om konsoliderede regnskaber ;

Whereas natural persons who carry out the statutory audits of accounting documents on behalf of such firms of auditors must fulfill the conditions of this Directive;

der boer foretages en harmonisering af de kvalifikationer , som personer , der bemyndiges til at foretage lovpligtig revision af regnskaber , skal vaere i besiddelse af , og det boer sikres , at vedkommende personer opfylder visse vandels - og uafhaengighedskrav ;

Whereas a Member State will be able to approve persons who have obtained qualifications outside that State which are equivalent to those required by this Directive;

et hoejt niveau med hensyn til den noedvendige teoretiske viden for at kunne foretage lovpligtig revision af regnskaber og evnen til at anvende denne viden i praksis i revisionsarbejdet maa sikres ved en faglig kvalifikationseksamen ;

Whereas a Member State which, when this Directive is adopted, recognizes categories of natural persons who fulfil the conditions imposed in this Directive, but whose level of examination of professional competence is below university, final examination level, should be allowed to continue, under certain conditions and until subsequent coordination, to grant such persons special approval for the purpose of carrying out the statutory audits of the accounting documents of companies and bodies of undertakings, of limited size, when such Member State has not made use of the possibilities for exemption afforded by Community Directives in respect of the preparation of consolidated accounts;

medlemsstaterne boer have ret til at autorisere personer , der ikke opfylder alle de betingelser , der kraeves med hensyn til teoretisk uddannelse , men som kan godtgoere langvarig faglig virksomhed , der giver en tilstraekkelig erfaring paa det finansielle , det juridiske og det regnskabsmaessige omraade , og som har bestaaet den faglige kvalifikationseksamen ;

Whereas this Directive does not cover either the right of establishment or the freedom to provide services with regard to persons responsible for carrying out the statutory audits of accounting documents;

medlemsstaterne boer ligeledes bemyndiges til at fastsaette overgangsbestemmelser til fordel for professionelle erhvervsudoevere ;

Whereas recognition of the approval given to nationals of other Member States for the purpose of carrying out such audits will be specifically regulated by Directives on the taking up and pursuit of activities in the fields of finance, economics and accountancy, as well as on the freedom to provide services in those fields,

medlemsstaterne kan autorisere saavel fysiske personer som revisionsselskaber , der kan vaere juridiske personer eller andre former for selskaber eller sammenslutninger ;

HAS ADOPTED THIS DIRECTIVE:

fysiske personer , der i et saadant revisionsselskabs navn foretager lovpligtig revision af regnskaber , skal opfylde de i dette direktiv fastsatte betingelser ;

en medlemsstat kan meddele autorisation til personer , der uden for den paagaeldende stats omraade har erhvervet kvalifikationer , som er ligevaerdige med dem , der er foreskrevet i dette direktiv ;

SECTION I Scope

det boer tillades , at en medlemsstat , der paa tidspunktet for vedtagelsen af dette direktiv anerkender kategorier af fysiske personer , som opfylder de i dette direktiv fastsatte betingelser , men hvis faglige kvalifikationseksamen ligger paa et lavere niveau end en afsluttende universitetseksamen , fortsat , og indtil der sker yderligere samordning , paa visse betingelser kan meddele disse personer speciel autorisation til at foretage lovpligtig revision af regnskabsdokumenter for selskaber og helheder af virksomheder , der er af begraenset stoerrelse , naar denne medlemsstat ikke har gjort brug af de i faellesskabsdirektiverne fastsatte muligheder for undtagelse for saa vidt angaar lovpligtig revision af aarsregnskaber og udarbejdelse af konsoliderede regnskaber ;

Article 1

dette direktiv vedroerer hverken etableringsfriheden eller den fri udveksling af tjenesteydelser for saa vidt angaar personer , der har til opgave at foretage lovpligtig revision af regnskaber ;

1. The coordination measures prescribed in this Directive shall apply to the laws, regulations and administrative provisions of the Member States concerning persons responsible for: (a) carrying out statutory audits of the annual accounts of companies and firms and verifying that the annual reports are consistent with those annual accounts in so far as such audits and such verification are required by Community law;

reglerne om anerkendelse af de til statsborgere i de oevrige medlemsstater meddelte autorisationer til at foretage saadan revision skal saerligt fastlaegges i direktiver om adgang til og udoevelse af virksomhed inden for det finansielle , det oekonomiske og det regnskabsmaessige omraade samt om fri udveksling af tjenesteydelser inden for de naevnte omraader -

(b) carrying out statutory audits of the consolidated accounts of bodies of undertakings and verifying that the consolidated annual reports are consistent with those consolidated accounts in so far as such audits and such verification are required by Community law.

UDSTEDT FOELGENDE DIREKTIV :

AFDELING I

Anvendelsesomraade

2. The persons referred to in paragraph 1 may, depending on the legislation of each Member State, be natural or legal persons or other types of company, firm or partnership (firms of auditors as defined in this Directive).

Artikel 1

1 . De i dette direktiv foreskrevne samordningsforanstaltninger gaelder for medlemsstaternes love og administrative bestemmelser vedroerende personer , der skal foretage :

SECTION II Rules on approval

a ) lovpligtig revision af aarsregnskaber for selskaber samt kontrol af overensstemmelse mellem aarsberetning og aarsregnskab , for saa vidt en saadan revision og en saadan kontrol er paakraevet i henhold til faellesskabsretten ;

Article 2

b ) lovpligtig revision af konsoliderede regnskaber for helheder af virksomheder samt kontrol af overensstemmelse mellem den konsoliderede aarsberetning og det konsoliderede regnskab , for saa vidt en saadan revision og en saadan kontrol er paakraevet i henhold til faellesskabsretten .

1. Statutory audits of the documents referred to in Article 1 (1) shall be carried out only by approved persons. The authorities of the Member States may approve only: (a) natural persons who satisfy at least the conditions laid down in Articles 3 to 19;

2 . De i stk . 1 omhandlede personer kan alt efter den enkelte medlemsstats lovgivning vaere fysiske eller juridiske personer eller andre former for selskaber eller sammenslutninger ( revisionsselskaber i henhold til dette direktiv ) .

(b) firms of auditors which satisfy at least the following conditions: (i) the natural persons who carry out statutory audits of the documents referred to in Article 1 on behalf of firms of auditors must satisfy at least the conditions imposed in Articles 3 to 19 ; the Member States may provide that such natural persons must also be approved;

AFDELING II

(ii) a majority of the voting rights must be held by natural persons or firms of auditors who satisfy at least the conditions imposed in Articles 3 to 19 with the exception of Article 11 (1) (b) ; the Member States may provide that such natural persons or firms of auditors must also be approved. However, those Member States which do not impose such majority at the time of the adoption of this Directive need not impose it provided that all the shares in a firm of auditors are registered and can be transferred only with the agreement of the firm of auditors and/or, where the Member State so provides, with the approval of the competent authority;

Bestemmelser om autorisation

(iii) a majority of the members of the administrative or management body of a firm of auditors must be natural persons or firms of auditors who satisfy at least the conditions imposed in Articles 3 to 19 ; the Member States may provide that such natural persons or firms of auditors must also be approved. Where such body has no more than two members, one of those members must satisfy at least those conditions.

Artikel 2

1 . Lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter kan kun foretages af autoriserede personer . Medlemsstaternes myndigheder kan kun meddele autorisation til :

a ) fysiske personer , der mindst opfylder de i artikel 3 til 19 fastsatte betingelser ;

b ) revisionsselskaber , der mindst opfylder foelgende betingelser :

i ) fysiske personer , som i revisionsselskabets navn foretager lovpligtig revision af de i artikel 1 omhandlede dokumenter , skal mindst opfylde de i artikel 3 til 19 fastsatte betingelser ; medlemsstaterne kan bestemme , at disse fysiske personer ligeledes skal vaere autoriserede ;

Without prejudice to Article 14 (2), the approval of a firm of auditors must be withdrawn when any of the conditions imposed in (b) is no longer fulfilled. The Member States may, however, provide for a period of grace of not more than two years for the purpose of meeting the requirements imposed in (b) (ii) and (iii).

ii ) flertallet af de stemmeberettigede skal vaere fysiske personer til eller revisionsselskaber , der mindst opfylder de i artikel 3 til 19 fastsatte betingelser , dog med undtagelse af artikel 11 , stk . 1 , litra b ) ; medlemsstaterne kan bestemme , at disse fysiske personer eller revisionsselskaber ligeledes skal vaere autoriserede . Medlemsstater , der paa tidspunktet for dette direktivs vedtagelse ikke stiller krav om et saadant flertal kan dog undlade at goere kravet gaeldende paa betingelse af , at alle revisionsselskabets kapitalandele eller aktier lyder paa navn og ikke kan overdrages uden revisionsselskabets samtykke og/eller , naar dette er foreskrevet af medlemsstaten , med den kompetente myndigheds samtykke ;

2. For the purposes of this Directive, the authorities of the Member States may be professional associations provided that they are authorized by national law to grant approval as defined in this Directive.

iii ) flertallet af medlemmerne i revisionselskabets administrations - eller ledelsesorgan skal vaere fysiske personer eller revisionsselskaber , der mindst opfylder de i artikel 3 til 19 fastsatte betingelser ; medlemsstaterne kan bestemme , at disse fysiske personer eller revisionsselskaber ligeledes skal vaere autoriserede . Saafremt dette organ kun har to medlemmer , skal ét af disse mindst opfylde naevnte betingelser .

1 . Med forbehold af artikel 14 , stk . 2 , skal autorisation af et revisionsselskab tilbagekaldes , naar en af de i litra b ) anfoerte betingelser ikke laengere er opfyldt . Medlemsstaterne kan dog give selskabet en frist paa hoejst to aar til at opfylde betingelserne i litra b ) nr . ii ) og iii ) .

Article 3

2 . Medlemsstaternes myndigheder kan med henblik paa bestemmelserne i dette direktiv vaere faglige sammenslutninger , saafremt disse i henhold til national lovgivning har tilladelse til at meddele autorisationer som omhandlet i dette direktiv .

The authorities of a Member State shall grant approval only to persons of good repute who are not carrying on any activity which is incompatible, under the law of that Member State, with the statutory auditing of the documents referred to in Article 1 (1).

Artikel 3

En medlemsstats myndigheder kan kun meddele autorisation til personer , der foerer en retskaffen vandel , og som ikke udoever nogen form for virksomhed , der i henhold til denne medlemsstats lovgivning er uforenelig med den lovpligtige revision af de i artikel 1 , stk . 1 , omhandlede dokumenter .

Article 4

Artikel 4

A natural person may be approved to carry out statutory audits of the documents referred to in Article 1 (1) only after having attained university entrance level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university, final examination level organized or recognized by the State.

En fysisk person kan foerst opnaa autorisation til at foretage lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter efter at have naaet et niveau , der giver adgang til en universitetsuddannelse , og derefter gennemgaaet et teoretisk undervisningsprogram og fuldfoert en praktisk uddannelse samt bestaaet en af staten afholdt eller anerkendt faglig kvalifikationseksamen paa niveau med afgangseksamen fra et universitet .

Artikel 5

Article 5

Den i artikel 4 omhandlede faglige kvalifikationseksamen skal sikre den noedvendige teoretiske viden om de forhold , der er relevante for udoevelse af lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter samt evne til at anvende denne viden i praksis i revisionsarbejdet .

The examination of professional competence referred to in Article 4 must guarantee the necessary level of theoretical knowledge of subjects relevant to the statutory auditing of the documents referred to in Article 1 (1) and the ability to apply such knowledge in practice.

Denne eksamen skal , i det mindste delvis , vaere skriftlig .

Part at least of that examination must be written.

Artikel 6

Den af eksamenen omfattede proeve i teoretisk viden skal navnlig omfatte foelgende fag :

Article 6

a ) - regnskabsrevision

The text of theoretical knowledge included in the examination must cover the following subjects in particular: (a) - auditing,

- analyse og kritik af aarsregnskaber

- analysis and critical assessment of annual accounts,

- regnskabsvaesen i almindelighed

- general accounting,

- konsoliderede regnskaber

- consolidated accounts,

- driftbogholderi og internt regnskab

- cost and management accounting,

- intern kontrol

- internal audit,

- principper for opstilling af aarsregnskaber og konsoliderede regnskaber samt vurderingsmetoder med hensyn til statusposter og resultatopgoerelse

- standards relating to the preparation of annual and consolidated accounts and to methods of valuing balance sheet items and of computing profits and losses,

- juridiske og faglige principper for lovpligtig revision af regnskabsdokumenter og for de personer , der udfoerer revisionen ;

- legal and professional standards relating to the statutory auditing of accounting documents and to those carrying out such audits;

b ) i det omfang , det er af betydning for revisionen :

- selskabsret

- konkursret og regler om tilsvarende bobehandlinger

(b) in so far as they are relevant to auditing: - company law,

- skatteret

- the law of insolvency and similar procedures,

- civilret og erhvervsret

- tax law,

- arbejdsret og lovgivning om social sikring

- civil and commercial law,

- informationssystemer og datamatik

- social-security law and law of employment,

- driftsoekonomi , nationaloekonomi og finansiering

- information and computer systems,

- matematik og statistik

- business, general and financial economics,

- fundamentale principper for virksomheders oekonomiske styring .

- mathematics and statistics,

Artikel 7

- basic principles of the financial management of undertakings.

1 . Uanset bestemmelserne i artikel 5 og 6 kan medlemsstaterne bestemme , at personer med universitetseksamen eller tilsvarende eksamen eller med eksamensbevis fra et universitet eller tilsvarende bevis vedroerende et eller flere af de i artikel 6 naevnte fag fritages for at aflaegge proeve i teoretisk viden inden for de fag , hvori de allerede har bestaaet en saadan eksamen , eller for hvilke de har erhvervet saadanne eksamensbeviser .

2 . Uanset bestemmelserne i artikel 5 kan medlemsstaterne vedtage , at indehavere af eksamensbeviser fra et universitet eller tilsvarende beviser vedroerende et eller flere af de i artikel 6 naevnte fag fritages for at aflaegge en proeve til paavisning af deres evne til i praksis at anvende den teoretiske viden i de paagaeldende fag , naar der til grund for denne viden ligger en praktisk uddannelse , som er fulgt op af en statsanerkendt eksamen eller et statsanerkendt eksamensbevis .

Artikel 8

1 . Med henblik paa at udvikle evnen til i praksis at anvende den teoretiske viden , hvori proeve udgoer en del af eksamen , skal der gennemfoeres en praktisk uddannelse af mindst tre aars varighed , som navnlig vedroerer revision af aarsregnskaber , konsoliderede regnskaber eller tilsvarende finansielle oversigter . Mindst to tredjedele af denne praktiske uddannelse skal gennemfoeres hos en person , der i henhold til medlemsstatens lovgivning er autoriseret i overensstemmelse med dette direktiv ; medlemsstaterne kan dog tillade , at den praktiske uddannelse gennemfoeres hos en person , der i henhold til en anden medlemsstats lovgivning er autoriseret i overensstemmelse med dette direktiv .

2 . Medlemsstaterne sikrer sig , at hele den praktiske uddannelse gennemfoeres hos personer , der frembyder tilstraekkelige garantier med henblik paa praktikantens uddannelse .

Artikel 9

Article 7

Medlemsstaterne kan til udfoerelse af den lovpligtige revision af de i artikel 1 , stk . 1 , omhandlede dokumenter autorisere personer , der ikke opfylder de i artikel 4 naevnte betingelser , hvis de dokumenterer :

1. By way of derogation from Articles 5 and 6, a Member State may provide that a person who has passed a university or equivalent examination or holds a university degree or equivalent qualification in one or more of the subjects referred to in Article 6 may be exempted from the test of theoretical knowledge in the subjects covered by that examination or degree.

a ) enten at de i femten aar har udoevet faglig virksomhed , der har gjort det muligt for dem at erhverve en tilstraekkelig erfaring paa det oekonomiske , det juridiske og det regnskabsmaessige omraade , og har bestaaet den i artikel 4 naevnte faglige kvalifikationseksamen ;

2. By way of derogation from Article 5, a Member State may provide that a holder of a university degree or equivalent qualification in one or more of the subjects referred to in Article 6 may be exempted from the test of the ability to apply in practice his theoretical knowledge of such subjects when he has received practical training in them attested by an examination or diploma recognized by the State.

b ) eller at de i syv aar har udoebet faglig virksomhed paa de naevnte omraader og derudover har gennemgaaet den i artikel 8 omhandlede praktiske uddannelse og har bestaaet den i artikel 4 naevnte faglige kvalifikationseksamen .

Artikel 10

Article 8

1 . Medlemsstaterne kan traekke perioderne med teoretisk undervisning i de i artikel 6 naevnte fag fra de i artikel 9 anfoerte aar med faglig virksomhed , udner forudsaetning af , at undervisningsperioden er afsluttet med en statsanerkendt eksamen . Undervisningsperioden maa ikke vaere kortere end ét aar , og den kan ikke fratraekkes det antal aar , hvori der har vaeret udoevet faglig virksomhed , med mere end fire aar .

1. In order to ensure the ability to apply theoretical knowledge in practice, a test of which is included in the examination, a trainee must complete a minimum of three years' practical training in inter alia the auditing of annual accounts, consolidated accounts or similar financial statements. At least two-thirds of such practical training must be completed under a person approved under the law of the Member State in accordance with this Directive ; the Member State may, however, permit practical training to be carried out under a person approved by the law of another Member State in accordance with this Directive.

2 . Varigheden af den faglige virksomhed og den praktiske uddannelse kan ikke vaere kortere end det program for teoretisk undervisning og den praktiske uddannelse , der er foreskrevet i artikel 4 .

2. Member States shall ensure that all training is carried out under persons providing adequate guarantees regarding training.

Artikel 11

1 . Myndighederne i en medlemsstat kan meddele personer , som har opnaaet en del af eller samtlige deres kvalifikationer i en anden stat , autorisation , naar de opfylder foelgende to betingelser :

Article 9

a ) deres kvalifikationer skal af de kompetente myndigheder anses som ligevaerdige med dem , der kraeves i henhold til lovgivningen i den paagaeldende medlemsstat i overensstemmelse med dette direktiv ;

Member States may approve persons to carry out statutory audits of the documents referred to in Article 1 (1) even if they do not fulfil the conditions imposed in Article 4, if they can show either: (a) that they have, for 15 years, engaged in professional activities which have enabled them to acquire sufficient experience in the fields of finance, law and accountancy and have passed the examination of professional competence referred to in Article 4, or

b ) de skal have foert bevis for , at de er i besiddelse af de juridiske kundskaber , der i den paagaeldende medlemsstat kraeves til udfoerelse af lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter . Myndighederne i den paagaeldende medlemsstat kan dog undlade at stille krav om et saadant bevis , saafremt de skoenner , at de juridiske kundskaber , der er erhvervet i en anden medlemsstat , er tilstraekkelige .

(b) that they have, for seven years, engaged in professional activities in those fields and have, in addition, undergone the practical training referred to in Article 8 and passed the examination of professional competence referred to in Article 4.

2 . Bestemmelserne i artikel 3 finder anvendelse .

Artikel 12

1 . En medlemsstat kan anse som autoriserede i overensstemmelse med dette direktiv saadanne professionelle erhvervsudoevere , der ved en konkret forvaltningsakt fra de kompetente myndigheder i denne medlemsstat er blevet autoriseret inden ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser .

2 . Optagelse af en fysisk person i en faglig , statsanerkendt sammenslutning kan anses som en autorisation ved en konkret forvaltningsakt i henhold til stk . 1 , saafremt denne optagelse , i henhold til lovgivningen i den paagaeldende stat , giver medlemmerne af vedkommende sammenslutning ret til at foretage lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter .

Article 10

Artikel 13

1. Member States may deduct periods of theoretical instruction in the fields referred to in Article 6 from the years of professional activity referred to in Article 9, provided that such instruction is attested by an examination recognized by the State. Such instruction must last not less than one year, nor may it reduce the period of professional activity by more than four years.

Indtil ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser kan en medlemsstat anse som autoriserede i overensstemmelse med dette direktiv saadanne professionelle erhvervsudoevere , der vel ikke er autoriseret ved en konkret forvaltningsakt fra de kompetente myndigheder , men som i denne medlemsstat har samme kvalifikationer som de personer , der er autoriseret ved en konkret forvaltningsakt , og faktisk paa autorisationstidspunktet foretager lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter i disse autoriserede personers navn .

2. The period of professional activity as well as the practical training must not be shorter than the programme of theoretical instruction and the practical training required by Article 4.

Artikel 14

1 . En medlemsstat kan anse som autoriserede i overensstemmelse med dette direktiv saadanne revisionsselskaber , der ved en konkret forvaltningsakt fra de kompetente myndigheder i denne medlemsstat er blevet autoriseret inden ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser .

Article 11

2 . De i artikel 2 , stk . 1 , litra b ) , nr . ii ) og iii ) , fastsatte betingelser skal senest vaere opfyldt efter en frist , der ikke maa overstige 5 aar fra datoen for ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser .

1. The authorities of a Member State may approve persons who have obtained all or part of their qualifications in another State provided they fulfil the following two conditions: (a) the competent authorities must consider their qualifications equivalent to those required under the law of that Member State in accordance with this Directive ; and

3 . Fysiske personer , der indtil ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser har foretaget revision af de i artikel 1 , stk . 1 , omhandlede dokumenter i et revisionsselskabs navn , kan efter denne dato faa meddelt autorisation til fortsat at foretage saadan revision , selv om de ikke opfylder samtlige betingelser i dette direktiv .

(b) they must have furnished proof of the legal knowledge required in that Member State for purposes of the statutory auditing of the documents referred to in Article 1 (1). The authorities of that Member State need not, however, require such proof where they consider legal knowledge obtained in another State sufficient.

Artikel 15

Indtil 1 aar efter ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser kan professionelle erhvervsudoevere , der ikke er autoriseret ved en konkret forvaltningsakt fra de kompetente myndigheder , men som i en given medlemsstat er berettiget til at foretage lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter , og som faktisk har gjort dette indtil den paagaeldende dato , af vedkommende medlemsstat faa meddelt autorisation i overensstemmelse med dette direktiv .

Artikel 16

2. Article 3 shall apply.

Indtil 1 aar efter ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser kan medlemsstaterne anvende overgangsforanstaltninger for at fastlaegge forholdene for saadanne professionelle erhvervsudoevere , der efter denne dato skal bevare retten til at foretage revision af aarsregnskaber for visse former for selskaber , der ikke er undergivet lovpligtig revision , naar de paagaeldende som foelge af indfoerelsen af nye regler om lovpligtig revision ville miste adgangen til at foretage saadan revision , saafremt der ikke for deres vedkommende traeffes saerlige foranstaltninger .

Artikel 17

Article 12

Artikel 3 finder anvendelse paa artikel 15 og 16 .

1. A Member State may consider to be approved, in accordance with this Directive, those professional persons who were approved by individual acts of that Member State's competent authorities before the application of the provisions referred to in Article 30 (2).

Artikel 18

2. The admission of a natural person to a professional association recognized by the State where, according to the law of that State, such admission confers on the members of that association the right to carry out statutory audits of the documents referred to in Article 1 (1), may be considered as approval by individual act for the purposes of paragraph 1 of this Article.

1 . Indtil seks aar efter ivaerksaettelsen af de i artikel 30 , stk . 2 , omhandlede bestemmelser kan medlemsstaterne anvende overgangsforanstaltninger over for de personer , der paa tidspunktet for ovennaevnte bestemmelsers ivaerksaettelse er under faglig eller praktisk uddannelse , men som ikke ved afslutningen af deres uddannelse opfylder betingelserne i dette direktiv , og som derfor ikke vil kunne foretage lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter , uanset at de er uddannet hertil .

2 . Bestemmelserne i artikel 3 finder anvendelse .

Article 13

Artikel 19

Until the application of the provisions referred to in Article 30 (2), a Member State may consider approved, in accordance with this Directive, those professional persons who have not been approved by individual acts of the competent authorities but who have nevertheless the same qualifications in that Member State as persons approved by individual acts who on the date of approval are carrying out statutory audits of the documents referred to in Article 1 (1) on behalf of such approved persons.

De i artikel 15 og omhandlede professionelle erhvervsudoevere og de i artikel 18 omhandlede personer kan kun meddeles autorisation ved fravigelse af bestemmelserne i artikel 4 , saafremt de af de kompetente myndigheder anses for egnede til at udfoere lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter og har tilsvarende kvalifikationer som de personer , der autoriseres i medfoer af artikel 4 .

Artikel 20

Article 14

En medlemsstat , der ikke goer brug af den i artikel 51 , stk . 2 i direktiv 78/660/EOEF aabnede mulighed , og hvor flere kategorier af fysiske personer paa tidspunktet for vedtagelsen af naervaerende direktiv kan foretage lovpligtig revision i henhold til den nationale lovgivning af de i artikel 1 , stk . 1 , litra a ) , i naervaerende direktiv omhandlede dokumenter , kan , indtil der sker yderligere samordning med hensyn til lovpligtig revision af regnskabsdokumenter , specielt autorisere fysiske personer , der handler i eget navn , til at foretage lovpligtig revision af de i artikel 1 , stk . 1 , litra a ) , omhandlede dokumenter vedroerende et selskab , der ikke overskrider de numeriske graenser for to af de tre kriterier , der er anfoert i artikel 27 i direktiv 78/660/EOEF , naar disse personer :

1. A Member State may consider to be approved in accordance with this Directive those firms of auditors which have been approved by individual acts of that Member State's competent authorities before the application of the provisions referred to in Article 30 (2).

a ) opfylder de betingelser , der er fastsat i artikel 3 til 19 i naervaerende direktiv ; i dette tilfaelde kan niveauet for den faglige kvalifikationseksamen dog vaere lavere end anfoert i artikel 4 i naervaerende direktiv , og

2. The conditions imposed in Article 2 (1) (b) (ii) and (iii) must be complied with no later than the end of a period which may not be fixed at more than five years from the date of application of the provisions referred to in Article 30 (2).

b ) allerede har foretaget lovpligtig revision af det paagaeldende selskabs regnskaber , da selskabet endnu ikke havde overskredet d numeriske graenser for to af de tre kriterier , der er anfoert i artikel 11 i direktiv 78/660/EOEF .

3. Those natural persons who, until the application of the provisions referred to in Article 30 (2), carried out statutory audits of the documents referred to in Article 1 (1) in the name of a firm of auditors may, after that date, be authorized to continue to do so even if they do not fulfil all the conditions imposed by this Directive.

Hvis selskabet udgoer en del af en helhed af konsoliderede virksomheder , som overskrider graenserne for to af de tre kriterier , der er anfoert i artikel 27 i direktiv 78/660/EOEF , kan de paagaeldende personer dog ikke foretage lovpligtig revision af de dokumenter , der er omhandlet i artikel 1 , stk . 1 , litra a ) , i naervaerende direktiv , fra dette selskab .

Artikel 21

Article 15

En medlemsstat , der ikke goer brug af den i artikel 6 , stk . 1 , i direktiv 83/349/EOEF aabnede mulighed , og hvor flere kategorier af fysiske personer paa tidspunktet for vedtagelsen af naervaerende direktiv kan foretage lovpligtig revision i henhold til den nationale lovgivning af de i artikel 1 , stk . 1 , litra b ) , omhandlede dokumenter , kan , indtil der sker yderligere samordning med hensyn til lovpligtig revision af regnskabsdokumenter , specielt autorisere en i medfoer af artikel 20 i naervaerende direktiv autoriseret person til at foretage lovpligtig revision af de i artikel 1 , stk . 1 , litra b ) , omhandlede dokumenter , saafremt de af konsolideringen omfattede virksomheder som helhed paa grundlag af deres sidst vedtagne aarsregnskaber ikke paa modervirksomhedens balancetidspunkt overskrider de numeriske graenser for to af de tre kriterier , der er anfoert i artikel 27 i direktiv 78/660/EOEF , under forudsaetning af at vedkommende person kan foretage lovpligtig revision af de dokumenter , der er omhandlet i artikel 1 , stk . 1 , litra a ) , i naervaerende direktiv , fra alle de af konsolideringen omfattede virksomheder .

Until one year after the application of the provisions referred to in Article 30 (2), those professional persons who have not been approved by individual acts of the competent authorities but who are nevertheless qualified in a Member State to carry out statutory audits of the documents referred to in Article 1 (1) and have in fact carried on such activities until that date may be approved by that Member State in accordance with this Directive.

Artikel 22

En medlemsstat , der goer brug af artikel 20 , kan tillade , at den i artikel 8 omhandlede praktiske uddannelse af de paagaeldende personer kan gennemfoeres hos en person , der i henhold til medlemsstatens lovgivning er autoriseret til at foretage den i artikel 20 omhandlede lovpligtige revision .

Article 16

AFDELING III

For one year after the application of the provisions referred to in Article 30 (2), Member States may apply transitional measures in respect of professional persons who, after that date, maintain the right to audit the annual accounting documents of certain types of company or firm not subject to statutory audit but who will no longer be able to carry out such audits upon the introduction of new statutory audits unless special measures are enacted for their benefit.

Faglig omhu og uafhaengighed

Artikel 23

Article 17

Medlemsstaterne foreskriver , at personer , der er autoriseret til at foretage lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter , skal udfoere denne revision samvittighedsfuldt .

Article 3 shall apply to Articles 15 and 16.

Artikel 24

Medlemsstaterne foreskriver , at disse personer ikke kan udfoere en lovpligtig revision , saafremt de ikke er uafhaengige ifoelge lovgivningen i den medlemsstat , der stiller krav om denne revision .

Article 18

Artikel 25

1. For six years after the application of the provisions referred to in Article 30 (2), Member States may apply transitional measures in respect of persons already undergoing professional or practical training when those provisions are applied who, on completion of their training, would not fulfil the conditions imposed by this Directive and would therefore be unable to carry out statutory audits of the documents referred to in Article 1 (1) for which they had been trained.

Artikel 23 og 24 gaelder ligeledes for fysiske personer , der opfylder de i artikel 3 til 19 fastsatte betingelser , og som udfoerer lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter i et revisionsselskabs navn .

2. Article 3 shall apply.

Artikel 26

Medlemsstaterne sikrer , at autoriserede personer kan paalaegges passende sanktioner , saafremt de ikke udfoerer revisionen i overensstemmelse med artikel 23 , 24 og 25 .

Article 19

Artikel 27

None of the professional persons referred to in Articles 15 and 16 or of those persons referred to in Article 18 may be approved by way of derogation from Article 4 unless the competent authorities consider that they are fit to carry out statutory audits of the documents referred to in Article 1 (1) and have qualifications equivalent to those of persons approved under Article 4.

Medlemsstaterne sikrer , at i det mindste de aktionaerer og selskabsdeltagere i autoriserede revisionsselskaber samt de medlemmer af selskabernes administrations - , ledelses - eller tilsynsorgan , der ikke personligt i en medlemsstat opfylder betingelserne i artikel 3 til 19 , ikke griber ind i udfoerelsen af en revision paa en maade , som vil kunne indvirke paa uafhaengigheden hos den fysiske person , der i revisionsselskabets navn udfoerer revision af de i artikel 1 , stk . 1 , omhandlede dokumenter .

AFDELING IV

Article 20

Offentliggoerelse

A Member State which does not make use of the possibility provided for in Article 51 (2) of Directive 78/660/EEC and in which, at the time of the adoption of this Directive, several categories of natural persons may, under national legislation, carry out statutory audits of the documents referred to in Article 1 (1) (a) of this Directive, may, until subsequent coordination of the statutory auditing of accounting documents, specially approve, for the purpose of carrying out statutory audits of the documents referred to in Article 1 (1) (a) in the case of a company which does not exceed the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, natural persons acting in their own names who: (a) fulfil the conditions imposed in Articles 3 to 19 of this Directive save that the level of the examination of professional competence may be lower than that required in Article 4 of this Directive ; and

Artikel 28

(b) have already carried out the statutory audit of the company in question before it exceeded the limits of two of the three criteria established in Article 11 of Directive 78/660/EEC.

1 . Medlemsstaterne sikrer , at navn og adresse paa alle fysiske personer og revisionsselskaber , som er autoriseret til at udfoere lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter , er offentligt tilgaengelige .

2 . Endvidere skal foelgende oplysninger for hvert autoriseret revisionsselskab vaere offentligt tilgaengelige :

a ) navn og adresse paa de i artikel 2 , stk . 1 , litra b ) , nr . i ) , omhandlede fysiske personer ,

However, if a company forms part of a body of undertakings to be consolidated which exceeds the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, such persons may not carry out the statutory audit of the documents referred to in Article 1 (1) (a) of this Directive in the case of that company.

b ) navn og adresse paa aktionaerer og selskabsdeltagere i revisionsselskabet ,

c ) navn og adresse paa medlemmer af administrations - eller ledelsesorganet i revisionsselskabet .

Article 21

3 . Naar en fysisk person kan udfoere lovpligtig revision af de i artikel 1 , stk . 1 , omhandlede dokumenter paa de i artikel 20 , 21 og 22 fastsatte betingelser , finder stk . 1 i naervaerende artikel anvendelse . Det skal dog anfoeres , i hvilke former for selskaber og helheder af virksomheder en saadan revision kan foretages .

A Member State which does not make use of the possibility provided for in Article 6 (1) of Directive 83/349/EEC and in which, when this Directive is adopted, several categories of natural persons may, under national legislation, carry out statutory audits of the documents referred to in Article 1 (1) (b) of this Directive may, until subsequent coordination of the statutory auditing of accounting documents, specially approve, for the purpose of carrying out statutory audits of the documents referred to in Article 1 (1) (b), a person approved pursuant to Article 20 of this Directive if on the parent undertaking's balance sheet date, the body of undertakings to be consolidated does not, on the basis of those undertakings' latest annual accounts, exceed the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, provided that he is empowered to carry out the statutory audit, of the documents referred to in Article 1 (1) (a) of this Directive, of all the undertakings included in the consolidation.

AFDELING V

Afsluttende bestemmelser

Article 22

Artikel 29

A Member State which makes use of Article 20 may allow the practical training of the persons concerned as referred to in Article 8 to be completed under a person who has been approved under the law of that Member State to carry out the statutory audits referred to in Article 20.

Det kontaktudvalg , der er nedsat i henhold til artikel 52 i direktiv 78/660/EOEF , har ligeledes til opgave :

a ) med forbehold af traktatens artikel 169 og 170 at lette en harmoniseret gennemfoerelse af dette direktiv gennem regelmaessigt samraad , navnlig vedroerende konkrete problemer i forbindelse med dets anvendelse ;

SECTION III Professional integrity and independence

b ) om noedvendigt at raadgive Kommissionen for saa vidt angaar tilfoejelser til eller aendringer i dette direktiv .

Article 23

Artikel 30

Member States shall prescribe that persons approved for the statutory auditing of the documents referred to in Article 1 (1) shall carry out such audits with professional integrity.

1 . Medlemsstaterne saetter inden den 1 . januar 1988 de noedvendige love og administrative bestemmelser i kraft for at efterkomme dette direktiv . De underretter straks Kommissionen herom .

2 . Medlemsstaterne kan vedtage , at de i stk . 1 omhandlede bestemmelser foerst finder anvendelse fra den 1 . januar 1990 .

Article 24

3 . Medlemsstaterne drager omsorg for at meddele Kommissionen teksten til de vigtigste nationale retsforskrifter , som de udsteder paa det omraade , der er omfattet af dette direktiv .

Member States shall prescribe that such persons shall not carry out statutory audits which they have required if such persons are not independent in accordance with the law of the Member State which requires the audit.

4 . Medlemsstaterne drager ligeledes omsorg for at sende Kommissionen listen over de eksamener , der afholdes eller anderkendes i overensstemmelse med artikel 4 .

Artikel 31

Article 25

Dette direktiv er rettet til medlemsstaterne .

Articles 23 and 24 shall also apply to natural persons who satisfy the conditions imposed in Articles 3 to 19 and carry out the statutory audit of the documents referred to in Article 1 (1) on behalf of a firm of auditors.

Udfaerdiget i Luxembourg , den 10 . april 1984 .

Paa Raadets vegne

Article 26

C . CHEYSSON

Member States shall ensure that approved persons are liable to appropriate sanctions when they do not carry out audits in accordance with Articles 23, 24 and 25.

Formand

( 1 ) EFT nr . C 112 af 13 . 5 . 1978 , s . 6 og EFT nr . C 317 af 18 . 12 . 1975 , s . 6 .

Article 27

( 2 ) EFT nr . C 140 af 5 . 6 . 1979 , s . 154 .

Member States shall ensure at least that the members and shareholders of approved firms of auditors and the members of the administrative, management and supervisory bodies of such firms who do not personally satisfy the conditions laid down in Articles 3 to 19 in a particular Member State do not intervene in the execution of audits in any way which jeopardizes the independence of the natural persons auditing the documents referred to in Article 1 (1) on behalf of such firms of auditors.

( 3 ) EFT nr . C 171 af 9 . 7 . 1979 , s . 30 .

( 4 ) EFT nr . L 222 af 14 . 8 . 1978 , s . 11 .

SECTION IV Publicity

( 5 ) EFT nr . L 193 af 18 . 7 . 1983 , s . 1 .

Article 28

1. Member States shall ensure that the names and addresses of all natural persons and firms of auditors approved by them to carry out statutory audits of the documents referred to in Article 1 (1) are made available to the public.

2. In addition, the following must be made available to the public in respect of each approved firm of auditors: (a) the names and addresses of the natural persons referred to in Article 2 (1) (b) (i) ; and

(b) the names and addresses of the members or shareholders of the firm of auditors;

(c) the names and addresses of the members of the administrative or management body of the firm of auditors.

3. Where a natural person is permitted to carry out statutory audits of the documents referred to in Article 1 (1) in the case of a company according to the conditions referred to in Articles 20, 21 and 22, paragraph 1 of this Article shall apply. The category of company or firm or the bodies of undertakings in respect of which such an audit is permitted must, however, be indicated.

SECTION V Final provisions

Article 29

The Contact Committee set up by Article 52 of Directive 78/660/EEC shall also: (a) facilitate, without prejudice to Articles 169 and 170 of the Treaty, harmonized application of this Directive through regular meetings dealing, in particular, with practical problems arising in connection with its application;

(b) advise the Commission, if necessary, on additions or amendments to this Directive.

Article 30

1. Member States shall bring into force before 1 January 1988 the laws, regulations and administrative provisions necessary for them to comply with this Directive. They shall forthwith inform the Commission thereof.

2. Member States may provide that the provisions referred to in paragraph 1 shall not apply until 1 January 1990.

3. Member States shall ensure that they communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.

4. Member States shall also ensure that they communicate, to the Commission, lists of the examinations organized or recognized pursuant to Article 4.

Article 31

This Directive is addressed to the Member States.

Done at Brussels, 10 April 1984.

For the Council

The President

C. CHEYSSON