An Act To Amend The Act Of 22 July 1953 Creating An Institute Of The Réviseurs D'entreprises And Organizing The Public Oversight Of The Profession Of Auditor, Coordinated On April 30, 2007 (1)

Original Language Title: Loi modifiant la loi du 22 juillet 1953 créant un Institut des réviseurs d'entreprises et organisant la supervision publique de la profession de réviseur d'entreprises, coordonnée le 30 avril 2007 (1)

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Posted the: 2012-03-22 Numac: 2012011119 SERVICE PUBLIC FÉDÉRAL ÉCONOMIE, P.M.E., CLASSES average and energy March 12, 2012. -Act to amend the Act of 22 July 1953 creating an Institute of the réviseurs d'Entreprises and organizing the public supervision of the profession of Auditor, coordinated on April 30, 2007 (1) ALBERT II, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
It partially transposes Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts and amending Directives 78/660 / EEC and 83/349/EEC and repealing Council Directive 84/253 / EEC of the Council.
S. 2. article 2 of the Act of 22 July 1953 creating an Institute of the réviseurs d'Entreprises and organizing the public oversight of the profession of Auditor, coordinated on 30 April 2007, amended by the royal decree of 3 March 2011, is complemented by the 23 °, 24 °, 25 ° and 26 °, written as follows: "23 ° the Bank: the National Bank of Belgium, referred to in the law of 22 February 1998 establishing the Statute of the National Bank of Belgium;
24 ° public oversight bodies: the bodies listed in article 43, § 1;
25 ° competent authorities: the authorities or bodies designated by law whose mission is the regulation and/or oversight of statutory auditors and firms auditing or certain aspects thereof;
26 ° directive 2006/43: Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts and amending Directives 78/660 / EEC and 83/349/EEC and repealing Council Directive 84/253 / EEC of the Council. ».
S. 3. article 5, paragraph 1, 1 ° of the Act is replaced by the following: "1 ° be a national of a Member State of the European Union or of another State which is a party to the European economic area agreement and have an establishment in a Member State of the European Union or another State party to the agreement on the European economic area, or have a place of business in Belgium;".
S.
4. in article 35 of the same Act, amended by the royal decree of March 3, 2011, the following changes are made: 1 ° in the Dutch text of § 1, the word 'Onvermiderd' is replaced by 'Onverminderd ';
2 ° in the § 1, the words 'in article 77 of this Act"are replaced by the words «§ 2 and § 4/1»
3 ° § 2 is replaced by the following: "§ § 2 2» The Institute communicates to public oversight bodies, information, including confidential that these bodies seek their missions such as provided by or under this Act.
Public oversight bodies may only use information received only for the exercise of the tasks entrusted to them by or under this Act. »;
4 ° in § 4, the words "and in paragraph 4/1" are inserted between the words "in the second paragraph" and the words ", information";
5 ° a § 4/1 is inserted, worded as follows: ' § 4/1. The Institute communicates to the authority of financial markets and services or to the Bank any information useful for the exercise of their powers. ».
S. 5. article 43 of the same Act is supplemented by §§ 3 and 4 worded as follows: ' § § 3 3» The Attorney general, the Chamber of reference and status and disciplinary bodies are individual decisions concerning public oversight bodies. They are subject to article 458 of the penal Code and the people they employ or have employed for carrying out tasks entrusted to them by or under this Act.
The Board of Governors of the Professions economic as regards its mission cooperation as referred to in chapter IX, as well as under article 135, § 2, of the Code of corporations, is also subject to article 458 of the penal Code. This applies also to the people it employs or has employed insofar as they carry out activities in the context of the above-mentioned missions.
§ 4. Information covered by professional secrecy may not be disclosed by the organs of public oversight to any other person or authority except if this disclosure is provided by a law.
Public oversight bodies exchanged, by way of derogation from § 3 and article 458 of the penal Code of confidential information between them as well as with the competent authorities of other Member States of the European Union or third countries in accordance with the conditions laid down in chapter IX and measures taken in pursuance of it.
Public oversight bodies may, in derogation from § 3 and article 458 of the penal Code, communicate confidential information received in the missions entrusted to them by or under this Act to the Institute provided that such information is necessary for the performance of the tasks of the Institute. ».
S. 6. in chapter IX of the Act, it is inserted a 1st section titled: "Section 1st. General provisions.
S. 7. in the 1st section inserted by article 6, article 77 is replaced by the following: «art.» 77 § 1. The Board of Governors of the economic Professions is designated as a body on the one hand the cooperation between public oversight bodies and other cooperation between the Member States of the Union public oversight systems European and with third countries.
§ 2. The cooperation covered by this chapter and measures taken in pursuance thereof is not repressive criminal records information or instruction. ».
S. 8. in chapter IX of the Act, it is inserted a section 2: Section 2. National cooperation ".
S.
9. in section 2 inserted by article 8, it is inserted an article 77A as follows: «art.» 77A. § 1. The public supervisory organs shall cooperate among themselves as necessary to carry out their respective tasks as laid down by or under this Act. They will provide each other assistance.
In particular and as appropriate, subject to the provisions of the Code of criminal procedure, they shall exchange information and cooperate in the instructions for the conduct of statutory audits of accounts.
§ 2. The King may determine additional modalities for national cooperation. ».
S. 10. in chapter IX of the Act, it is inserted a section 3: Section 3. Cooperation with the other Member States of the European Union.
S. 11. in section 3 inserted by article 10, it is inserted an article 77ter as follows: «art.» 77ter. public oversight bodies shall cooperate with the competent authorities of the other Member States of the European Union as much as necessary to carry out their respective missions for public supervision.
These authorities to provide each other assistance. In particular, they shall exchange information and cooperate in the instructions for the conduct of statutory audits of accounts.
This cooperation shall be exercised without prejudice to the measures adopted by the European Commission concerning procedures for the exchange of information and modalities for cross-border instructions.
».
S. 12. in the same section 3, it is inserted an article 77quater as follows: «art.» 77quater. public oversight bodies shall communicate without delay, subject to article 77sexies, at the request of a competent authority of another Member State of the European Union of information which they hold or collect the missions entrusted to them by or under this Act, to the competent authority of that other Member State. Where appropriate, public oversight body that receives such a request without undue delay takes steps to gather the requested information.
Unless this is provided for by laws, regulatory procedures or administrative of another Member State, the information provided may be disclosed to any other authority or person without consent express the public oversight body that has communicated this information. ».
S. 13. in the same section 3, it is inserted an article 77quinquies as follows: «art.» 77quinquies. public oversight bodies perform or do perform instructions in Belgium at the request of a competent authority of another Member State of the European Union subject to article 77sexies, and allow the members of the staff of this authority to participate in a statement.
The statement is fully subject to the overall control of the Belgian competent authorities. ».
S. 14. in the same section 3, it is inserted an article 77sexies as follows: «art.» 77sexies. public oversight bodies may refuse to respond to a request for information or cooperation as part of a statement, emanating from a competent authority of another State member of the Union when: 1 ° this request might adversely affect the sovereignty, national security or the Belgian public order or 2 ° a court proceedings, including criminal relating to the same facts and against the same persons that those covered by the request has already been initiated in Belgium, or 3 °

a decision by the competent Belgian authorities against the same people for the same facts as those specified in the query is cast in res judicata, or 4 ° the authority and the people it employs or has employed are not subject to equivalent guarantees of professional secrecy to those applicable to public oversight body, or 5 ° the information are not required for the exercise of a public oversight mission. ».
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15. in the same section 3, it is inserted an article 77septies as follows: «art.» 77septies. any public oversight body may apply to the competent authority of another Member State of the European Union to provide him with information or participate in a statement on the territory of another Member State.
Without prejudice to the obligations entrusted to it in a court proceeding, a public oversight body may: 1 ° use the information received from a competent authority of a Member State other than in the exercise of its tasks and in administrative or judicial proceedings relating to the exercise of these missions such as provided by or under this Act;
2 ° communicate this information to another authority only with agreement of the competent authority of the other Member State. ».
S. 16. in the same section 3, it is inserted an article 77octies as follows: «art.» 77octies. § 1.
When a public supervisory body notes that acts contrary to this Act have been committed on the territory of another EU Member State, it shall notify this finding to the competent authority of that other Member State.
§ 2. When a public oversight body is informed by another Member State that acts contrary to the statute governing the statutory auditors to the accounts or to the rules governing the exercise of the statutory auditors have been committed, it adopts the measures needed. The notified body status notifier the final result as well as to the extent possible, significant intermediate results. ».
S. 17. in the same section 3, it is inserted an article 77novies as follows: «art.» 77novies. the King may determine the specific modalities of cooperation with the other Member States of the European Union, in accordance with Directive 2006/43. ».
S. 18. in chapter IX of the Act, it is inserted a section 4: Section 4. Cooperation with third countries.
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19. in section 4 inserted by article 18, it is inserted an article 77decies as follows: «art.» 77decies. § 1. All body of competent public oversight designated by the King communicates, at the request of a competent authority of a third country, audit papers or other documents held by the réviseurs d'Entreprises, if all the following conditions are met and subject to § 2: 1 ° these documents for audit or other documents relate to statutory audits of companies which have issued effects in the third country concerned or which are part of a group subject to the control of consolidated accounts in that country third parties;
2 ° the communication is necessary for the fulfilment of the mission of public supervision, training or quality control, declared equivalent in accordance with article 46, § 2, of Directive 2006/43, the competent authority of the third country;
3 ° the Authority meets declared adequate by the European Commission, in accordance with article 47, paragraph 3, of Directive 2006/43;
4 ° the transmission of personal data is carried out in accordance with the law of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data;
5 ° the authority or persons who receive information in third countries are subject to equivalent guarantees for the protection of professional secrecy to those applicable to public oversight body competent;
6 ° an agreement on reciprocal basis with working arrangements is concluded between the bodies designated by the King and this authority.
§ 2. Public oversight bodies may refuse the request by a competent authority of a third country where: 1 ° the provision of the documents referred to the § 1 is likely to impair sovereignty, national security or the Belgian public order or of other States members of the European Union;
2 ° a court proceedings, including criminal, relating to the same facts and against the same persons as those referred to in the request, has already been committed in Belgium;
3 ° a decision by the Belgian competent authorities against the same people for the same facts as those referred to in the query is cast in force of res judicata;
4 ° the conditions precedent referred to the § 1 are not met.
§
3. The King determines the specific modalities of cooperation with third countries. ».
S.
(20. article 79, § 1, paragraph 1, of the same law is completed by the f) as follows: 'f) communication of information, including confidential, requested by a body of public oversight in its missions and national and international cooperation, in accordance with the conditions laid down in chapter IX and the measures taken in implementation thereof.'.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given to Brussels, March 12, 2012.
ALBERT by the King: the Minister of the economy, J. VANDE LANOTTE sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2011/2012 records of the House of representatives: Bill, 53-1889, no. 1 - report, 53-1889, no. 2 - text corrected by the commission 53-1889, no. 3 - text adopted in plenary meeting and transmitted to the Senate 53- 1889, no. 4.
Full report: February 2, 2012 Senate Documents: project not referred by the Senate, 5-1469, no. 1.

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