APRÄG 2016 | Abschlussprüfungsrechts-Änderungsgesetz 2016
1. Aufl. 2017
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S. 565Anhang VII – Additional Q & A der EU-Kommission vom - Additional Q&A – Implementation of the New Statutory Audit Framework
Brussels, 31 May 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, which will become applicable as of 17 June 2016. The questions and answers below are in addition to, and should be read together with, the ones published on this website in September 2014 and February 2016.
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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. Public-interest entities (PIEs) and duration of the audit engagement
Q: When does an entity become a PIE? How does this impact on the calculation of the duration of the audit engagement?
A: For the purpose of the Audit Directive and the Audit Regulation, entities are PIEs from the moment that they fulfil the criteria of a listed company, a credit ...