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Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance) · European Union

(1) Currently, the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies OJ L 222, 14.8.1978, p. 11. Directive as last amended by Directive 2003/51/EC of the European Parliament and of the Council (OJ L 178, 17.7.2003, p. 16). , the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts OJ L 193, 18.7.1983, p. 1. Directive as last amended by Directive 2003/51/EC. , Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions OJ L 372, 31.12.1986, p. 1. Directive as last amended by Directive 2003/51/EC. and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings OJ L 374, 31.12.1991, p. 7. Directive as amended by Directive 2003/51/EC. require that the annual accounts or consolidated accounts be audited by one or more persons entitled to carry out such audits.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.