Statutory auditor, across 1 jurisdiction
What is published about this occupation wherever the index has looked, best grade first.
Where it is regulated
| Jurisdiction | Authority | Public page | Bulk export | Machine readable | Signed | Grade |
|---|---|---|---|---|---|---|
| EU | Audit Directive 2006/43/EC and national competent authorities | Yes | No | Mandated | No | C |
What was found
This row is a legal floor rather than one authority, and it is the strongest evidence in the index that the ask is not unreasonable. Since 2006, and operational across the union since June 2009, every member state must enter approved auditors and audit firms in a public register. The directive goes further than most national registers manage on their own: each auditor and firm must be identified by an individual number, registration information must be stored electronically and be electronically accessible to the public, the register must be updated without undue delay after notification, third-country auditors must be flagged as such rather than shown as statutory auditors, and sanctions must be disclosed publicly with withdrawal of approval among them.