APRÄG 2016 | Abschlussprüfungsrechts-Änderungsgesetz 2016
1. Aufl. 2017
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S. 561Anhang VI – Additional Q & A der EU-Kommission vom - Additional Q&A – Implementation of the New Statutory Audit Framework
Brussels, 1 February 2016
EUROPEAN COMMISSION- Directorate-General for Financial Stability Services and Capital Markets Union INVESTMENT AND COMPANY REPORTING
This document includes answers to new questions on the EU rules on statutory audit. These are in addition to the ones published on this website in September 2014. This Q&A is a work in progress. Additional questions can be submitted to fisma-b4ec.europa.eu.
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DISCLAIMER: This Q&A is not a legal document. This is an unofficial opinion of Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA). The answers provided therein are not binding on the European Commission as an institution. |
1. Market monitoring
Q: What is the purpose of the provisions related to the monitoring of market quality and competition? What criteria will be assessed?
A: The requirement to monitor the developments in the market for providing statutory services to public-interest entities (PIEs) is an innovation in the new legal framework. This will help ensure a better understanding of the...