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Decision of 16 August 2006 laying down rules for the implementation of the Law Monitoring Auditing Organisations (supervisory audit organisations)
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the nomination of our Minister of Finance of 22 June 2006, No FM 2006-1525 m, General Theauria, Executive Board Financial Markets, Market Behavior and Impact Traffic;
Having regard to Directive No 2006 /43/EC of 17 May 2006 of the European Parliament and of the Council of the European Union on the statutory audit of annual accounts and consolidated accounts and amending the annual Directives 78 /660/EEC and 83 /349/EEC of the Council (PbEU L 157), the Article 1, second paragraph , 8 , 11, third member , 15, second paragraph , 18, third member , 19 , 21, second paragraph , 22 , 25 , 26, second and third members , 41, fourth member , and 55, first paragraph, of the Law Monitoring Auditing Organisations ;
The Council of State heard (opinion of 20 July 2006, no. W06.06.0253/IV);
Having regard to the further report of our Minister of Finance dated 8 August 2006, No FM 2006-1908 U;
Have found good and understand:
For the purpose of this Decision:
Professional organisation: Netherlands professional organisation of auditors, intended to Article 2, first paragraph, of the Law on the Board of Auditors ;
control file: all data and documents recorded during the conduct of a statutory audit and on which the external auditor bases his statement;
'group auditor' means an external auditor who is responsible for issuing an auditor's statement to the annual accounts, which includes the consolidated financial statements of a group of undertakings or institutions;
employees: external auditors and other persons employed in, or linked to, an audit organisation and involved in the implementation of statutory audits;
associated entity: undertaking or institution that is associated with an accounting organisation by means of common ownership, control or management;
1 An application for a permit as referred to in Article 5 of the Act shall be submitted in writing and shall contain the following information and documents:
a. the date of the application;
(b) the name, address and place of residence or residence of the applicant;
c. the contact details, the contact person and, if any, the internet address of the applicant;
d. the legal form of the applicant;
e. a description of the legal and organisational structure of the applicant;
f. statutes or agreements establishing the legal and organisational structure of the applicant;
g. where applicable: an indication of the registration number in the commercial register;
h. the names, addresses and locations of all establishments of the applicant;
(i) the name and business address of all natural persons who, by means of a mediated or immediate shareholding or any other form of economic or immediate owner of the applicant, are the names and addresses of the natural persons;
(j) if the applicant is a company or partnership: the name, business address and place of residence or place of residence of all natural persons who are a party or an immediate party to the agreement of partnership or partnership;
k. the name, residence address, business address and, where applicable, the registration number in the case of a professional organisation of all persons who determine or co-determine the daily policy of the applicant and the name of that organisation;
(l) the name, residence, business address and place of residence or place of residence of all members of the supervisory body of the applicant, or in the absence thereof, of any other body which supervises the applicant's administration;
m. if the applicant is part of a network:
1 °. a description of the legal and organisational structure of the network; and
2 °. the names, addresses and locations of the various components of the network, including related entities; or
3 °. a reference to the place where the information referred to in subparagraph 2 (2) is publicly accessible;
n. the name and registration number of the professional organisation of all external auditors which the applicant shall register in the register, as specified in the Register. Article 11 of the Act , as well as whether these external auditors are working with the applicant, or are affiliated to him;
o. if an external auditor, as referred to in part n, is registered in the registers of other supervisory bodies: the name of the supervisory authorities and, where applicable, the registration number;
(p) where the applicant is registered as an audit firm or audit organisation of a third country in the registers of supervisory bodies in Member States: the name of the supervisory authorities and, where applicable, the registration number;
q. if the applicant is registered in the registers of supervisory bodies in non-Member States: the name of the supervisory authorities and, where applicable, the registration number; and
r. the number of statutory audits which the applicant intends to carry out, for a period of 12 months from the date of application, to public-interest organisations or other undertakings or institutions.
(2) If an audit firm or an audit firm is a shareholder or immediate shareholder or otherwise owns an applicant as referred to in the first paragraph, the first paragraph, parts i and j, shall not apply to the natural persons who are a medium or immediate shareholder, party to the agreement of a company or company or otherwise economic owner of that audit firm or that audit firm. In that case, the application referred to in the first paragraph, the name, address and place of establishment of the audit firm shall contain that or the audit firm which shall be a shareholder or immediate shareholder or otherwise owner of the applicant.
3 Desasked the applicant to the Authority Financial Markets also other information and documents which, in the opinion of the Authority, are necessary in the interest of the assessment of the application.
4 For an application as referred to in paragraph 1, use shall be made of the forms prescribed by the Authority Financial Markets.
5 An application as referred to in paragraph 1 shall be signed by at least one of the persons who determine the daily policy of an audit organisation.
1 An application for entry in the register referred to in Article 12c, first paragraph, of the Act , shall be submitted in writing and shall contain the following information:
a. the date of the application;
(b) the name, address and place of residence or residence of the applicant;
c. the contact details, the contact person and, if any, the internet address of the applicant;
d. the legal form of the applicant;
e. the name of all the auditors of a third country who does the applicant register in the register, referred to in Article 11 of the Act , the name of the supervisory authorities in that third country in which these third-country auditors are registered and, where applicable, the registration number;
f. the names, addresses and locations of all establishments of the applicant from which statements are or will be issued as intended in Article 12b of the Act ;
g. the name, business address and, where applicable, the registration number in the case of a professional organization of all persons determining or co-determination of the daily policy of the applicant, and the name of that professional organisation;
h. if the applicant is part of a network:
1 °. a description of the legal and organisational structure of the network; and
2 °. the names, addresses and locations of the various components of the network; or
3 °. a reference to the place where the information referred to in subparagraph 2 (2) is publicly accessible;
(i) where the applicant is registered as an audit firm or audit organisation of a third country in the registers of supervisory bodies in Member States: the name of the supervisory authorities and, where applicable, the registration number;
(j) where the applicant is registered in the registers of supervisory bodies in non-Member States: the name of the supervisory authorities and, where applicable, the registration number.
2 Desasked the applicant to the Authority Financial Markets also other data and documents which, in the opinion of the Authority, are necessary in the interest of the evaluation of the application.
3 For an application as referred to in paragraph 1, use shall be made of the forms prescribed by the Authority Financial Markets.
4 An application as referred to in paragraph 1 shall be signed by at least one of the persons who determine the daily policy of an audit organisation of a third country.
The transparency report referred to in article 12c, first paragraph, part d, of the law , contains information that is equivalent to the information, mentioned in Article 30, first paragraph .
1 An applicant shall report any change in the particulars or documents he has submitted on the basis of Article 2, first to third paragraphs , or Article 2a, first or second paragraph without delay in writing to the Financial Markets Authority.
2 Without prejudice to the provisions of Article 7 , an audit organisation shall report any change in the particulars or documents it has submitted on the basis of Article 2, first paragraph, points (b) to (d), (h) to (l), (m) (2) (b) and (m), without delay and amendments to the other information or documents referred to in Article 2, first to third paragraphs, except for the data referred to in point (r), at least once a quarter, in writing to the Financial Authority Markets.
3 An audit organisation of a third country shall report any change in the particulars or documents it has submitted on the basis of Article 2a (1), first paragraph, points (b) to (j) , without delay and amendments to the information and documents referred to in Article 2a, second paragraph, at least once a quarter in writing to the Authority Financial Markets.
1 The register referred to in Article 11 of the Act , indicate:
a. the date of authorisation as referred to in Article 6, first paragraph, of the Act ;
b. the date of registration in the register as referred to in Article 12c, first paragraph, of the Act ;
c. the Article 2, first paragraph, points (b) to (d), (h) to (j), (k) , except for the address of residence, l, except for the address of residence, m, below 2 ° or 3 °, and n to q, as referred to in the first paragraph of this Regulation;
d. the Article 2a (1), first paragraph, points (b) to (j) data referred to, to the extent that the register does not already contain this information by virtue of subparagraph c; and
e. the fact that the Authority is entrusted with the authorisation of financial markets for the purpose of issuing authorisations Article 5 of the Act , supervision and enforcement as arranged in Chapter 5 of the Act and issuing public warnings and the publication of enforcement measures as arranged in Chapter 6 of the Act , as well as the address of the Financial Markets Authority.
2 Where a licence includes the provision of statutory audits to public-interest entities, this shall be entered in the Register.
3 The Financial Markets Authority processes a consequence Article 3, second and third paragraphs , notified change of the data referred to in paragraph 1 within five working days of receipt of the notification in the register.
An audit organisation which intends to appoint a person to a post in which that person will determine or co-determine the day-to-day policy of the auditing organisation shall not go beyond that after the Authority's Financial Markets. has assessed reliability and has communicated that it is beyond doubt.
The reliability of a person who determines or co-determines the policy of an accounting organisation is beyond doubt once that has been established once by the Financial Markets Authority or De Nederlandsche Bank NV for the purposes of the application of any law, as long as not a change in the relevant facts or circumstances gives rise to a new assessment.
If, in the course of its normal business operations, an audit organisation finds that there has been a change in the data referred to in the Article 2 (3) , which are necessary in the interest of assessing the reliability of a person as intended in Article 6 , please report this to the Financial Markets Authority in writing without delay.
1 An audit organisation shall conduct a policy on the system of quality control.
2 The system of quality control contains procedures, descriptions and standards as intended in the Article 11, second paragraph , and 16 , the aim of which is to ensure compliance by the audit organisation of the update of the aid to and under the Articles 14 to 24 of the Act set rules.
3 The audit organisation shall record in writing the policy and quality control system as referred to in paragraph 1.
4 The organisation of auditors shall keep the quality control system and the written commitment of the policy referred to in paragraph 1 for at least seven years after they have been established.
5 The organisation of auditors shall communicate to its staff the policy referred to in paragraph 1 and the quality control system to its staff and shall make it accessible to them.
An audit organisation shall comply with the regulations and detailed rules applicable to Article 19, second paragraph, introductory sentence and subparagraph (b) of the Law on the audit shall be established and shall lay down detailed rules for the matters covered by this Chapter.
1 An audit organisation shall maintain a systematic, accessible and up-to-date customer records in which the following data shall be recorded per control cell, as appropriate:
a. Name, address and location;
(b) whether the control reader is an organization of public interest;
c. the name of the external auditor; and
d. the fees charged per financial year for the statutory audit and the fees charged for the other services provided.
2 The accounting organisation shall keep the records in its customer records for at least seven years after they have been committed.
1 An audit organisation shall ensure that external auditors have a control file for each statutory audit.
2 An accounting organisation shall have a standard for the establishment of a control file.
3 In the control file, at least the following particulars and documents shall be recorded in writing or electronically:
(a) the agreement between the audit organisation and the audit programme and any changes thereto;
b. correspondence relating to the control document, in so far as it relates to statutory audit;
c. a control plan setting out the likely scope and approach to statutory audit;
d. a description of the nature and extent of the audit work carried out;
(e) the start and end dates of implementation of the audit work phases in the control plan;
f. the main findings of the audit work carried out;
g. the conclusions drawn from the findings, referred to in subparagraph (f);
h. the opinion of the external auditor, as demonstrated by the auditor's statement to be issued by him;
i. the data captured by the Article 12, third paragraph , Article 13, second paragraph , 15a, first, third and fifth member , 17, second paragraph , 20, third member , and 37, second paragraph ; and
j. the other relevant particulars and documents relevant to the substantiation of the declaration issued by the external auditor and for the verification of compliance with the case and under the law and the law Law on the Board of Auditors set rules.
4 An accounting organisation shall ensure that the external auditor signs the auditor's declaration after the audit work has been carried out and recorded.
5 An audit organisation shall ensure that the external auditor has recorded the information and documents referred to in paragraph 3 in the audit file and the audit file no later than two months after the signature of the audit certificate. closed.
6 An audit organisation shall keep a control file for at least seven years after it has been closed.
1 Before accepting or continuing to conduct a statutory audit, an accounting organisation shall assess:
a. Whether or not it meets the requirements of and pursuant to Section 3.1.2 of the Act and, where applicable, Section 3.1.3 of the Act ;
b. whether it has the necessary skilled staff, time and means to perform the statutory audit properly;
c. or the external auditor, referred to in Article 14 , meets the required by and under Section 3.2 of the Act ; and
d. The integrity of the check-reader.
2 The audit organisation shall ensure that its employees provide it with the information relevant to the assessment referred to in the first paragraph.
3 The audit organisation shall establish the assessment referred to in paragraph 1.
1 If, after the acceptance or continuation of a contract to perform a statutory audit, information is known to an audit organisation which, it had been known to it at the time of acceptance or continuation of the contract, have led to the contract not being accepted or maintained in a modified form, the auditing organisation terminates the contract, unless it can be continued in a modified form.
2 The organisation of auditors shall lay down the decision referred to in paragraph 1, including the considerations on which it is based.
An audit organisation shall appoint an external auditor for the execution of each contract to carry out a statutory audit.
An audit organisation shall make available the time, resources and personnel necessary to the external auditor, so that he can carry out his task properly.
1 An audit organisation which carries out statutory audits of financial statements, which includes the consolidated financial statements of a group of undertakings or institutions, ensures that the group auditor conducts research, and the audit work carried out by an external auditor, audit firm, audit firm, auditor of a third country or audit organisation of a third country with a view to the control of the group.
2 If a component of a group of undertakings or institutions has been audited by an auditor of a third country or audit organisation of a third country with registered office in a State with which the Authority does not agree Financial Markets Intended in Article 63j of the Act has closed, the audit organisation provides that the group auditor, at the request of the Financial Markets Authority, provides the information or intelligence on the audit work of those auditors of a third country or audit entities of a third country, including data or information relating to the control of the group, to enable the Financial Markets Authority to assess the work of the group auditor.
3 With a view to the provision of the information or intelligence referred to in paragraph 2 to the Authority, the auditing organisation shall ensure that the group auditor:
a copy of such data or information;
(b) The auditors of a third country or audit entities of a third country shall, upon request, have unlimited access to such data or intelligence; or
(c) other appropriate measures shall be taken in order to enable the information or intelligence referred to in paragraph 2 to be provided to the Financial Markets Authority.
4 The accounting organisation shall establish appropriate procedures to obtain access to the information or intelligence referred to in paragraph 2.
5 If data or information relating to a verification cannot be provided to the group auditor by third-country auditors or audit entities for legal or other reasons, the supervisory authority shall ensure that: audit firm that the group auditor records that he has followed the procedures referred to in paragraph 4 and, in the case of other than legal impediments, that such obstacles exist.
An auditing organisation has a standard for:
carrying out statutory audits; and
b. the supervision of, monitoring and evaluation of work carried out by the staff.
1 An audit organisation shall ensure that an external auditor, for the purposes of carrying out a statutory audit, requires, if necessary, appropriate advice to qualified persons.
2 The accounting organisation shall ensure that the external auditor records the subject matter of the advisory application and the opinion obtained.
1 An audit organisation shall ensure that a quality assessment is carried out of statutory audits carried out by organisations of public interest.
2 The accounting organisation shall establish review criteria to determine which other statutory audits, other than those referred to in the first paragraph, shall be subject to a quality assessment.
1 The quality assessment shall be carried out by a quality assessor.
2 A quality assessor is a registered accountant or an Accountant-Administratieconsulent in respect of whom an endorsement is posted as intended in the audit register. Article 36, second paragraph, part (i) of the Law on the Board of Auditors which is not involved in the implementation of the statutory audit that he assesses.
The objective of the quality assessment is to assess whether the external auditor has been able to come to judgment in reasonable terms, as is shown by the audit opinion he has issued.
4 At least in its assessment, the quality assessor:
a. the oral and written information given by the relevant external auditor, whether or not at the request of the quality assessor;
b. the audited financial responsibility;
c. the main findings of the audit work carried out and the conclusions drawn from these findings; and
d. the opinion of the external auditor, as demonstrated by the audit opinion to be issued by him.
5 The quality assessment of statutory audits carried out in public-interest organisations shall include at least an assessment of the following aspects:
(a) the independence of the audit organisation and the external auditor in respect of the audit-based study;
b. the significant risks identified by the external auditor during the statutory audit and the measures it has taken to adequately control these risks;
c. the trade-offs that the external auditor has made, in particular with regard to the material importance and the significant risks, referred to in subparagraph (b);
d. the following Article 17 the advice requested and the processing thereof;
e. the nature and extent of the adjusted and unadjusted deviations in the financial accountability which have been identified during the exercise of the statutory audit;
f. the subjects discussed with the Management Board and the Supervisory Body of the Control Panel in response to the audit carried out, and, where applicable, to third parties; and
g. whether the selected file documents adequately reflect the work on important positions taken by the audit staff and whether it considers the opinion of the external auditor, as is apparent from the An audit to be issued by him, substantiating it.
1 An accounting organisation shall ensure that the quality assessor is discussing the outcome of the quality assessment with the external auditor. The auditing organisation shall adopt a procedure to be followed by the quality assessor and the external auditor in case they do not reach agreement on the outcome of the quality assessment.
2 The quality assessment has been completed at the time when the outcome of the quality assessment, in accordance with a procedure to be established by the audit organisation, has been communicated to the person intended to Article 23, first paragraph , or to the persons who determine the daily policy of the auditing organisation.
3 The audit organisation shall determine the outcome of the quality assessment, including the considerations on which it is based.
An audit organisation shall ensure that an external auditor does not issue its auditor's statement earlier than after the quality assessment, as required by it, is required by: Article 18 , completed successfully.
1 An audit organisation shall ensure compliance with the quality control system.
2 An accounting organisation shall evaluate the quality control system each year and shall determine the outcome of this evaluation and the measures it intends to take to adapt the quality control system.
1 An audit organisation carrying out statutory audits in public interest organisations shall designate a person who shall monitor the compliance of the persons with and under the supervision of the person concerned by the audit organisation. Articles 13 to 24 of the Act set rules. The auditing organisation shall also appoint an alternate.
2 The person referred to in paragraph 1 shall be accountable to the persons who determine the day-to-day policy of the auditing organisation as to its activities and their results.
3 If the person referred to in paragraph 1 is involved in a task of carrying out a statutory audit, it shall be his alternate who shall ensure that the rules referred to in the first paragraph are complied with.
1 An audit organisation shall establish:
a. A review of the main lines of violations by staff of the in and under the Articles 13 to 24 of the Act rules laid down, to the extent that they are known to the Article 23, first paragraph , the person or the person who determines the daily policy of the auditing organisation;
(b) the measures taken by the audit organisation towards the staff referred to in subparagraph (a), including the considerations underlying them; and
c. the measures taken by the audit organisation to adapt the system of quality control.
2 The auditing organisation shall draw up an annual report summarising the measures referred to in paragraph 1 (b) and the considerations on which it is based.
3 The organisation of auditors shall communicate the report to its staff members.
An audit organisation shall ensure that there is a careful handling and commitment of complaints about the implementation of statutory audits.
If a disciplinary procedure is brought before the Board of Auditors against a external auditor working or attached to the audit organisation, the auditing organisation shall report that to the Financial Markets Authority, within the framework of the an indication of the name and the registration number for the professional organisation of the external auditor concerned, one week after the audit organisation has been notified of this.
2 The notification referred to in paragraph 1 may be omitted if the Authority is the person seised of the disciplinary proceedings referred to in paragraph 1.
The owners or shareholders of an audit organisation, the person who determines or co-determines the daily policy of an audit organisation, the supervisory body of an audit organisation, or an audit organisation linked entity shall not interfere in the implementation of the statutory audit by that audit organisation that is thereby detracting from the independence and objectivity of the external auditor acting on behalf of the relevant entity. auditing company is carrying out statutory audit.
An audit organisation shall ensure that the external auditors attached to it, or to it, are in writing at least once a year:
a. Confirm that they are the by and under the law and the Law on the Board of Auditors comply with the rules for independence laid down; and
b. inform about threats in respect of their independence.
1 An audit organisation shall not receive reimbursement for the execution of a statutory audit subject to the reimbursement of the amount of the fee:
a. Additional services which it provides to the check-reader; or
(b) the meaning of the certificate of auditors to be issued.
2 The auditing organisation shall provide the basis for calculating the fee for each statutory audit in advance of each year in advance of the check-reading.
1 An accounting organisation which has carried out a statutory audit in an organisation of public interest shall, within three months of the end of its financial year, draw up a report containing at least the following:
a. A description of the main lines of its legal and organisational structure;
b. If it is part of a network, a description of the main lines of the network's organisational structure;
c. a description of the main lines of its management structure;
d. a description of the basic principles of its system of quality control and a declaration by the persons who decide on a daily basis that the system will function effectively or not;
e. the time when the quality control system has been evaluated in accordance with Article 22, second paragraph ;
(f) whether the quality control system has been subject to supervision by the Financial Markets Authority;
g. a list of the public-interest organizations in which a statutory audit has been carried out in the relevant financial year;
h. a statement that confirms that internal compliance with the independence rules has been implemented;
i. a statement on the policy pursued by the auditing organisation in maintaining the basic knowledge of its employees in a structured manner and keeping track of developments in their field of expertise;
(j) the total turnover of the components of the network located in the Netherlands, where the turnover of the accounting organisation is divided into turnover for statutory audits and for other services; and
k. information on the basis for the remuneration of the external auditors.
2 The auditing organisation shall sign the report and place it on its website without delay. The audit organisation shall keep the report accessible on the website for at least one year.
An audit organisation shall comply with the regulations and detailed rules applicable to Article 19, second paragraph, introductory sentence and subparagraph (b) of the Law on the audit shall be established and shall lay down detailed rules for the matters covered by this Chapter.
1 An audit organisation has a policy that aims to prevent the involvement of the audit organisation and its employees in criminal acts and law violations that trust the auditing organisation or in the organisation of the law. financial markets may be adversely affected.
2 An audit organisation shall establish procedures and rules governing the handling and recording of incidents that have serious consequences for the integrity of its business.
3 An auditor's organisation shall take appropriate measures following an incident as referred to in the second paragraph. These measures shall be aimed at controlling the risks involved as a result of the incident and the prevention of recurrence.
4 An audit organisation shall immediately inform the Financial Markets Authority of the incidents referred to in the second paragraph.
1 The administrative commitment of incidents as referred to in Article 32, second paragraph , shall include at least the facts and circumstances of the incident, the details of the person or those involved in the incident, and the measures taken in response to the incident.
2 An audit organisation shall keep the information referred to in paragraph 1 for at least seven years after its recording.
An audit organisation shall comply with the regulations and detailed rules applicable to Article 19, second paragraph, introductory sentence and subparagraph (b) of the Law on the audit shall be established and shall lay down detailed rules for the matters covered by this Chapter.
An external auditor shall comply with the regulations and detailed rules applicable under Article 19, first paragraph, of the Law on the Board of Auditors have been adopted and who shall lay down detailed rules for its professional competence, independence, objectivity and integrity.
Material-related fraud as intended Article 26, third paragraph, of the Act A deliberate act or omission in which deception is used for the purpose of obtaining an advantage of an unlawful nature and the nature or size of which is such that decisions taken in the form of social security are taken on the basis of the the financial responsibility of the control-reader could be affected by that deception.
1 A notification as referred to in Article 26, second paragraph, of the Act may be omitted if:
a. the check-reader, after the external auditor has drawn his attention to his reasonable suspicion of material fraud, shall carry out or carry out investigations without delay and shall, on that basis, draw up a written plan in which his Included:
1 °. the measures which will be taken by the audit-based measure to eliminate the effects of fraud, as far as possible, and to prevent the recurrence of such fraud; and
2 °. the period within which the control document will have carried out the measures;
b. The external auditor, within four weeks after the plan is drawn up, has assessed that the plan referred to in subparagraph (a) is sufficient; and
(c) the external auditor has established that the control reader has sufficiently implemented the measures set out in the plan within the period referred to in point (a) (2) of the plan.
2 The external auditor shall determine his judgment referred to in paragraph 1 (b) and its determination as referred to in paragraph 1 (c).
An external auditor reports, if Article 37 does not find application in writing, the following information to the Article 26 of the Act Investigating officer:
a. The name, address and location of the control-reader;
(b) the name, address and place of establishment of the auditing organisation in which the external auditor is active or to which he is affiliated;
c. the name of the external auditor;
d. the date of the notification; and
(e) a description of the nature of the suspected fraud of material importance.
1 An external auditor may provide confidential information or information for the purposes of carrying out a statutory audit to third parties:
a. where this is reasonably necessary for compliance with the provisions laid down or in the Regulations and detailed rules adopted pursuant to the provisions of the Act; Article 19, second paragraph, introductory wording and parts (a) and (b) of the Law on the audit shall be established and shall be:
1 °. to an expert who is involved by the external auditor in the execution of a statutory audit;
2. to persons within the accounting organisation within which the external auditor is active or to which he is connected or within the network to which the audit organisation belongs, who are in any way involved in a legal act the audit for which the external auditor is responsible;
3 °. to a group accountant or a foreign auditor who bears responsibility for issuing an auditor's statement to the financial statements that includes the consolidated financial statements of a group of undertakings or institutions where the information of a check-reader of the external auditor is included;
4. to a Chartered Accountant, an Accountant-Administratim or a Foreign Accountant if it uses the work of the external auditor in an assurance assignment;
5 °. to a registered accountant, an Accountant-Administratigent or a foreign auditor whose work makes use of the external auditor in the context of a statutory audit;
6 °. to a registered accountant, an Accountant-Administratigent or a foreign auditor for the purpose of his assessment of the acceptability of a control contract;
7 °. to a person to whom advice is sought, as intended Article 17, first paragraph ;
8 °. to the person intended in Article 19, second paragraph , or Article 23, first paragraph ;
9 °. to the person involved in the conduct of a periodic internal quality examination of completed contracts to carry out a statutory audit;
10 °. to the professional organisation;
b. if this takes place in the framework of compliance with the Regulations and further regulations pursuant to Article 19, second paragraph, introductory wording and parts (a) and (b) of the Law on the audit , in cases other than those referred to in subparagraph (a), and the external auditor lays down the parts of those Regulations and detailed rules for the provision of the provision;
(c) in the context of judicial proceedings or complaints against the external auditor or the audit organisation in which the external auditor has been, or has been, or has been, or has been associated with the external auditor, control command; or
d. if this is done with the written consent of the control study and if there is a specific purpose and the external auditor is responsible for this purpose.
2 Under a foreign auditor referred to in paragraph 1 (a) (3) to 6 °, a statutory auditor established in another Member State as referred to in Article 2, second paragraph, of the Directive, or an auditor of an auditor of a Member State, shall be deemed to be an auditor of the competent authority of the Member State. third country.
1 The external auditor is involved in his decision on the basis of Article 38a, first paragraph, part b or d , whether or not to provide confidential information or information:
(a) the interests of interested parties and third parties, including the social interest;
(b) reliability, completeness and substantiation of the relevant data or information; and
c. the manner in which and to whom the confidential data or intelligence is provided.
2 The external auditor shall lay down the considerations leading to the decision referred to in the first paragraph.
The regulator may impose an administrative penalty on infringement of the Article 3, first to third paragraphs , 5 , 7 , 8, first to fifth members , 9 , 10, first and second members , 11, first to fifth members , 12, first, second and third members , 13, first and second members , 14 , 15 , 15a, first to fifth members , 16 , 17, first and second members , 18, first and second members , 19, first to fifth Member , 20, first, second and third members , 21 , 22, first and second members , 23, first to third members , 24, first paragraph, points (a), (b) and (c), second and third paragraphs , 25 , 26, first paragraph , 27 , 28 , 29, first and second members , 30, first and second members , 31 , and 32, first to fourth Member , 33, first and second members , 34
An application for a permit as referred to in Article 5 of the Act which due to Article 80, second paragraph, of the Act within one month of the entry into force of the Law is submitted to the Financial Markets Authority, in addition to the in Article 2, first paragraph These particulars and documents, the number of statutory audits carried out by the applicant at the time of application, in the case of organisations of public interest or of other undertakings or institutions.
The register referred to in Article 11 of the Act , contains the date of the application, referred to in Article 80, second paragraph, of the Act .
This Decision shall enter into force on a date to be determined by Royal Decree.
This decision is referred to as: audit firm monitoring organisations.
Charges and orders that this Decision will be placed in the Official Journal by means of the note of explanatory note accompanying it.
' s-Gravenhage, 16 August 2006
Beatrix
The Minister of Finance
,G. Zalm
Published the twenty-ninth August 2006The Minister of Justice
J. P. H. Donner
