Article 3, Point (4) · Directive (EU) 2022/2464

Contents

(1) Article 1 is replaced by the following: ‘Article 1Subject…
(2) Article 2 is amended as follows:
(3) Article 6 is replaced by the following: ‘Article 6Educatio…
(4) Article 7 is replaced by the following: ‘Article 7Examinat…
(5) in Article 8, the following paragraph is added: ‘3. In ord…
(6) in Article 10(1), the following subparagraph is added: ‘In…
(7) Article 12 is replaced by the following: ‘Article 12Combin…
(8) in Article 14(2), the following subparagraph is added: ‘In…
(9) the following Article is inserted: ‘Article 14aStatutory a…
(10) Article 16 is amended as follows:
(11) Article 17 is amended as follows:
(12) Article 24b is amended as follows:
(13) Article 25 is replaced by the following: ‘Article 25Audit…
(14) the following Articles are inserted: ‘Article 25bProfessio…
(15) the following Article is inserted: ‘Article 26aAssurance s…
(16) the following Article is inserted: ‘Article 27aAssurance o…
(17) in Article 28(2), point (e) is replaced by the following:
(18) the following Article is inserted: ‘Article 28aAssurance r…
(19) Article 29 is amended as follows:
(20) in Article 30, paragraphs 1 and 2 are replaced by the foll…
(21) in Article 30a(1), the following point is inserted:
(22) in Article 30a(1), the following point is inserted:
(23) Article 32 is amended as follows:
(24) the following Article is inserted: ‘Article 36aRegulatory…
(25) Article 37 is amended as follows:
(26) Article 38 is amended as follows:
(27) Article 39 is amended as follows:
(28) Article 45 is amended as follows:
(29) Article 48a is amended as follows:

(4)Article 7 is replaced by the following:‘Article 7Examination of professional competence1.The examination of professional competence referred to in Article 6 shall guarantee the necessary level of theoretical knowledge of subjects relevant to statutory audit and the ability to apply such knowledge in practice. At least part of that examination shall be written.2.In order for the statutory auditor to also be approved to carry out the assurance of sustainability reporting, the examination of professional competence referred to in Article 6 shall guarantee the necessary level of theoretical knowledge of subjects relevant to the assurance of sustainability reporting and the ability to apply such knowledge in practice. At least part of that examination shall be written.’;