# Statutory audit of public-interest entities: specific requirements

European Parliament procedure 2011/0359(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 7th term, committee ECON / ITRE / JURI). Stage: Procedure completed. 1,060 committee amendments tabled by 54 Members between 2012-10-19 and 2012-11-09.

## What the amendments focus on

This dossier sets specific requirements for the statutory audit of public-interest entities. The amendments govern renewal of the audit engagement, mandatory re-tendering, maximum engagement durations and rotation, restrictions on non-audit services, the role of the audit committee and shareholders' meeting, joint audits, and the content of the audit report; several recitals and provisions are deleted.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Sharon BOWLES | United Kingdom | ALDE | 120 | https://amendeu.com/md/meps/33570.md |
| Olle SCHMIDT | Sweden | ALDE | 100 | https://amendeu.com/md/meps/4274.md |
| Sebastian Valentin BODU | Romania | PPE | 74 | https://amendeu.com/md/meps/39722.md |
| Françoise CASTEX | France | S&D | 66 | https://amendeu.com/md/meps/28148.md |
| Jürgen CREUTZMANN | Germany | ALDE | 65 | https://amendeu.com/md/meps/96873.md |
| Alexandra THEIN | Germany | ALDE | 64 | https://amendeu.com/md/meps/96874.md |
| Emilie TURUNEN | Denmark | S&D | 54 | https://amendeu.com/md/meps/96703.md |
| Klaus-Heiner LEHNE | Germany | PPE | 54 | https://amendeu.com/md/meps/2224.md |
| Eva LICHTENBERGER | Austria | Verts/ALE | 53 | https://amendeu.com/md/meps/28253.md |
| Paulo RANGEL | Portugal | PPE | 45 | https://amendeu.com/md/meps/96903.md |
| Wolf KLINZ | Germany | ALDE | 43 | https://amendeu.com/md/meps/28244.md |
| Nils TORVALDS | Finland | RE | 42 | https://amendeu.com/md/meps/114268.md |
| Jean-Pierre AUDY | France | PPE | 42 | https://amendeu.com/md/meps/33775.md |
| Cecilia WIKSTRÖM | Sweden | ALDE | 39 | https://amendeu.com/md/meps/96677.md |
| Rebecca TAYLOR | United Kingdom | ALDE | 39 | https://amendeu.com/md/meps/112620.md |

## Official source documents

- PE498.010: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-498.010+01+DOC+PDF+V0//EN&language=EN
- PE498.134: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-498.134+01+DOC+PDF+V0//EN&language=EN
- PE498.135: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-498.135+01+DOC+PDF+V0//EN&language=EN
- PE500.424: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-500.424+01+DOC+PDF+V0//EN&language=EN
- PE500.464: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-500.464+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2011-0359-COD · machine-readable: https://amendeu.com/data/dossiers/2011-0359-COD.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/2011-0359-COD
When citing, attribute to "AmendEU (amendeu.com)".