# Implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

European Parliament procedure 2008/2247(INI) (INI - Own-initiative procedure, 6th term, committee ECON / JURI). Stage: Procedure completed. 13 committee amendments tabled by 5 Members between 2008-11-14 and 2008-11-26.

## What the amendments focus on

The dossier concerns the implementation of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. The amendments raise differing Member State interpretations of 'public-interest entity' and 'network', delays in approving International Standards on Auditing, national quality-assurance structures for accountancy firms, limitation of auditors' civil liability, audit working papers and their transfer to third-country authorities, and public oversight of auditors, noting the Directive's adoption after the collapse of Enron.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Sharon BOWLES | United Kingdom | ALDE | 4 | https://amendeu.com/md/meps/33570.md |
| Wolf KLINZ | Germany | ALDE | 4 | https://amendeu.com/md/meps/28244.md |
| Bert DOORN | Netherlands | PPE-DE | 3 | https://amendeu.com/md/meps/4500.md |
| Ieke van den BURG | Netherlands | PSE | 1 | https://amendeu.com/md/meps/4483.md |
| Jacques TOUBON | France | PPE-DE | 1 | https://amendeu.com/md/meps/28198.md |

## Official source documents

- PE415.285: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-415.285+01+DOC+PDF+V0//EN&language=EN
- PE416.358: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-416.358+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2008-2247-INI · machine-readable: https://amendeu.com/data/dossiers/2008-2247-INI.json

---

Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2008-2247-INI
When citing, attribute to "AmendEU (amendeu.com)".