Traduction de «Service des documents au Cabinet et des règlements » (Français → Anglais) :

Since the objectives of this Regulation, namely clarifying and better defining the role of statutory audit regarding public-interest entities, improving the information that the statutory auditor or the audit firm provides to the audited entity, investors and other stakeholders, improving the communication channels between auditors and supervisors of public-interest entities, preventing any conflict of interest arising from the provision of non-audit services to public-interest entities, mitigating the risk of any potential conflict of interest due to the existing system whereby the auditee selects and pays the auditor or the familiarity ...[+++] threat, facilitating the switching of, and the choice of a statutory auditor or an audit firm to public-interest entities, broadening the choice of statutory auditors and audit firms for public-interest entities and improving the effectiveness, independence and consistency of the regulation and oversight of statutory auditors and audit firms providing statutory audits to public-interest entities including as regards cooperation at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of their scale, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

1. As from 17 June 2020, a public-interest entity shall not enter into or renew an audit engagement with a given statutory auditor or audit firm if that statutory auditor or audit firm has been providing audit services to that public-interest entity for 20 and more consecutive years at the date of entry into force of this Regulation.

2. As from 17 June 2023, a public-interest entity shall not enter into or renew an audit engagement with a given statutory auditor or audit firm if that statutory auditor or audit firm has been providing audit services to that public-interest entity for 11 and more but less than 20 consecutive years at the date of entry into force of this Regulation.

(a)legal advice home-country law and public international law (excluding EC law)CZ, EE, LV, PL, RO, SI, SK: CPC 861.BG: where the service supplier is a qualified lawyer [17] (part of CPC 861) | (1)EE: unbound for CPC 861 other than CPC 86190.FR, PT, SI: unbound for drafting of legal documents.SE: unbound when practising as "Advokat" (i.e. lawyer/solicitor/barrister) or as an EEA (European Economic Area) lawyer under his or her home-country corresponding professional title [18].CY, MT: unbound | (1)FR, PT, SI: unbound for drafting of l ...[+++]egal documents.DK: marketing of legal advice activities is restricted to lawyers with a Danish licence to practise and law firms registered in Denmark.SE: unbound when practising as "Advokat" (i.e. lawyer/solicitor/barrister) or as an EEA (European Economic Area) lawyer under his or her home-country corresponding professional title.EE: unbound for CPC 861 other than CPC 86190.AT: foreign legal advisors are required to be members of their national Bar Association; they may use their professional title only with reference to the place of registration in their home country.CY, MT: unbound | |

(i) 'class certificate' means a document issued by a classification society certifying the structural and mechanical fitness of a ship for a particular use or service in accordance with the rules and regulations laid down and made public by that society;

WHEREAS ARTICLE 14 OF REGULATION ( EEC ) N 803/68 PROVIDES THAT THE PARTICULARS AND DOCUMENTS TO BE FURNISHED TO THE CUSTOMS AUTHORITIES FOR PURPOSES OF APPLICATION OF THAT REGULATION SHALL BE DETERMINED , AS REQUIRED , IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 17 THEREOF ;