# Statutory audits of annual accounts and consolidated accounts

European Parliament procedure 2011/0389(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 7th term, committee ECON / ITRE / JURI). Stage: Procedure completed. 193 committee amendments tabled by 27 Members between 2012-10-18 and 2012-11-14.

## What the amendments focus on

The dossier is a proposed measure on statutory audits of annual accounts and consolidated accounts. The amendments address the independence of statutory auditors and audit firms from audited entities, the definition of public-interest entities including listed companies, credit and insurance undertakings, the burden on small and medium-sized undertakings and limited reviews, international auditing standards, and the designation, governance and delegation of tasks of competent authorities for public oversight.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Alexandra THEIN | Germany | ALDE | 49 | https://amendeu.com/md/meps/96874.md |
| Klaus-Heiner LEHNE | Germany | PPE | 30 | https://amendeu.com/md/meps/2224.md |
| Jürgen CREUTZMANN | Germany | ALDE | 13 | https://amendeu.com/md/meps/96873.md |
| Françoise CASTEX | France | S&D | 11 | https://amendeu.com/md/meps/28148.md |
| Jean-Pierre AUDY | France | PPE | 10 | https://amendeu.com/md/meps/33775.md |
| Bernhard RAPKAY | Germany | S&D | 9 | https://amendeu.com/md/meps/1906.md |
| Emilie TURUNEN | Denmark | S&D | 6 | https://amendeu.com/md/meps/96703.md |
| Sampo TERHO | Finland | ECR | 6 | https://amendeu.com/md/meps/107385.md |
| Eva LICHTENBERGER | Austria | Verts/ALE | 6 | https://amendeu.com/md/meps/28253.md |
| Sebastian Valentin BODU | Romania | PPE | 5 | https://amendeu.com/md/meps/39722.md |
| Frédéric DAERDEN | Belgium | S&D | 5 | https://amendeu.com/md/meps/97125.md |
| Olle SCHMIDT | Sweden | ALDE | 4 | https://amendeu.com/md/meps/4274.md |
| Markus FERBER | Germany | PPE | 4 | https://amendeu.com/md/meps/1917.md |
| Antonio MASIP HIDALGO | Spain | S&D | 4 | https://amendeu.com/md/meps/28338.md |
| Jim HIGGINS | Ireland | PPE | 4 | https://amendeu.com/md/meps/28117.md |

## Official source documents

- PE498.009: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-498.009+01+DOC+PDF+V0//EN&language=EN
- PE498.119: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-498.119+01+DOC+PDF+V0//EN&language=EN
- PE500.423: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-500.423+02+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2011-0389-COD · machine-readable: https://amendeu.com/data/dossiers/2011-0389-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2011-0389-COD
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