EU audit reform: Audit: Global regulatory affairs: PwC

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By continuing to browse this site you agree to the use of cookies. Visit our <a href=https:\/\/www.pwc.com\/gx\/en\/legal\u002Dnotices\/cookie\u002Dpolicy.html>cookie policy<\/a> to learn more."; cookieI18nValues.cookieAcceptButton = "I understand"; </script> </div> </div> </div> </section> </div> <div class="container responsivegrid"> <div id="container-b4d758e9f3" class="cmp-container"> <div class="section container responsivegrid"> <section id="title" class="cmp-container page-section page-section--col-white fullwidth videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement071cd668-c3ba-6c34-1801-aca500da4270" data-videoAutoplay="true" data-videoLoop="true" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="title-icls"> <div class="title-strip dpe-component-wrapper "> <header class="title-strip__wrapper"> <div class="container"> <div class="row"> <div class="col-sm-8"> <h1 class="title-strip__heading" data-analytics-link="EU audit reform"><span>EU audit reform</span></h1> <div class="content-detail-social-share"> <script src="/etc.clientlibs/pwc/components/content/social-share-v2/clientlibs.min.12c4056dce774faf1212da2ba4efeb15.js"></script> <div role="img" aria-label="Copy page link to clipboard" class="social-share-rebrand" tabindex="0"> <div class="social-share-rebrand-overlay-parent"> <span alt class="social-share-rebrand-icon"></span> <span alt class="social-share-rebrand-overlay" aria-expanded="false"> <span alt class="social-share-rebrand-arrow-icon"></span> <span class="social-share-rebrand-close" tabindex="0"></span> <input id="social-share-input" value=""/> <span href="#" role="button" class="btn btn--primary social-share-rebrand-copy" tabindex="0">Copy link</span> <span style="display:none;" class="social-share-rebrand-copy social-share-rebrand-copied"> <span class="social-share-rebrand-tick-icon"></span> Link copied to clipboard </span> </span> </div> </div> </div> </div> </div> </div> </header> </div> </div> </div> </section> </div> <div class="container responsivegrid"> <div id="container-2e67d049f2" class="cmp-container"> <div class="section container responsivegrid"> <section id="content-free-1-363e" class="cmp-container page-section page-section--col-white videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement64df2917-7d25-50b1-716d-dd92d7428443" data-videoAutoplay="true" data-videoLoop="true" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div class="parsys_column pwccol2-longform-c0"> <div id="container-5d21d9fc7a" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <p>The 2014 EU audit legislation is one of the most significant reforms to the undertaking of the statutory audit of public listed companies (and other entities).<br> </p> <p>The legislation applies to the 28 Member States from 17 June 2016 and subsequently to the three European Economic Area (EEA) countries (Iceland, Liechtenstein and Norway).</p> <p>It includes major changes to the roles and duties of audit committees, introduces mandatory rotation of audit firms, further restrictions on the provision of non-audit services by auditors to their audit clients, and changes to the regulatory and oversight regimes.</p> <p>On this page, you will find PwC guidance on the key changes, and information on implementation of the legislation across Member States.</p> <p>The European Contact Group FAQs on the EU audit legislation are available <a adhocenable="false" href="/gx/en/about/assets/ecg-faqs-2021-update.pdf" target="_blank" pwcbtnfile="HideSize">here</a>.</p> </div> <script src="/etc.clientlibs/pwc/components/modernized/content/richtext/clientlibs-button.min.05014ed24e6422289f02e026aef427f0.js"></script> </div> </div> </div> <div class="parsys_column pwccol2-longform-c1"> <div id="container-321aee9a8c" class="cmp-container"> <div class="image"> <div class="asset-sharing-component image-asset "> <img class="js-lazy-loading mod__image_p image-component_background " data-image="/gx/en/about/assets/global-regulartory-affairs-audit-reform-eu-audit-reform.jpg" alt="" data-emptytext="Image" style="height:auto; padding-top:; max-height:;"/> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-3ccc" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementf7fc039a-80cb-d5f9-6363-f41c4f635567" data-videoAutoplay="true" data-videoLoop="true" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="text parbase section"><div></div> <div class="text-component"> <h3>Read the latest PwC guidance on some hot topics from the legislation</h3> </div> </div> <div class="collection-v2 section"> <script src="/etc.clientlibs/pwc/clientlibs/angular.min.fcc479fb9e864f87414c01c98c0823de.js"></script> <script src="/etc.clientlibs/pwc/clientlibs/rebrand-clientlibs/facetednavigation-global.min.af63d0c74b9fc2d84bef8e0f1023ff3e.js"></script> <script type="text/javascript"> $(function() { var pattern = /\/content\/pwc\/(?:\d{2}\/(.*))/; 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"\/content\/dam\/pwc\/network\/strategyand\u002Dcollection\u002Dfallback\u002Dimages" : "\/content\/dam\/pwc\/network\/collection\u002Dfallback\u002Dimages" ); }); </script> <script> //Digital Data Analytics Interaction For Serach Tearm $(document).ready(function(){ SearchTerm("input.search.pull-right"); SearchTerm(".input-search"); }); </script> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-81a7" class="cmp-container page-section page-section--col-white videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement4c2b9dc8-70c3-2b9d-9bd7-19982fd8088e" data-videoAutoplay="true" data-videoLoop="true" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div class="parsys_column pwccol2-longform-c0"> <div id="container-fbf62434d9" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3>Guidance for audit committees</h3> <p>The EU audit legislation extends the responsibilities assigned to audit committees in a number of ways.</p> <p>Along with the <a adhocenable="false" href="http://www.ecoda.org" target="_blank">European Confederation of Directors’ Associations (ecoDa)</a> we have produced a guide for audit committees, designed to help audit committee members understand the changes. 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if("true" === hasPageLink){ url = "\/gx\/en\/content\/pwc\/global\/forms\/contactUsNew.html?style=pwc\x26territory=gx" + "&contactLink=" + contactLink; } else{ url = "\/gx\/en\/content\/pwc\/global\/forms\/contactUsNew.html?style=pwc\x26territory=gx" + "&cf=true" + "&contactLink=" + encodedPath; } if(digitalData && digitalData.page && digitalData.page.content.contentFullPath){ var parentPagePath = digitalData.page.content.contentFullPath; parentPagePath = parentPagePath.split(".html")[0]; if(!url.includes(parentPagePath)){ url = url+"&parentPagePath="+parentPagePath; } } createObject('contactUs.formState','origination'); createObject("contactUs.expertName",firstName+" "+lastName); window.location.href = url; return false; } </script> <script> $(document).ready(function () { var rightrailcontacts = "newrightrailcontacts__content_experience-fragments_pwc_gx_en_contact_about-global-regulatory-affairs_master_jcrcontent_root_rightrailcontact"; var countryhawkList = "countryhawkList__content_experience-fragments_pwc_gx_en_contact_about-global-regulatory-affairs_master_jcrcontent_root_rightrailcontact"; var displayMore = "displayMore__content_experience-fragments_pwc_gx_en_contact_about-global-regulatory-affairs_master_jcrcontent_root_rightrailcontact"; var displayLess = "displayLess__content_experience-fragments_pwc_gx_en_contact_about-global-regulatory-affairs_master_jcrcontent_root_rightrailcontact"; console.log($("countryHawkList ",'#' + countryhawkList)); var allContacts = $('#' + rightrailcontacts + ' div.contactCol'); var parentAllContacts = allContacts.parent(); var a = new Array(); $('#' + countryhawkList).children("option").each(function (x) { test = false; b = a[x] = $(this).val(); for (i = 0; i < a.length - 1; i++) { if (b == a[i]) test = true; } if (test) $(this).remove(); }); $('#' + countryhawkList).html($('#' + countryhawkList + ' option').sort(function (x, y) { return $(x).val() < $(y).val() ? -1 : 1; })); //changes by hemant //Set filter to display all by default on load starts $("#"+countryhawkList).prop('selectedIndex', 0); //Set filter to display all by default on load end if ($("#countryfilter").val() == "true") { var c = $("#currentLocation").val(); var countryExist = false; $('#' + countryhawkList + ' option').each(function () { if (this.value.toLowerCase() == c.toLowerCase()) countryExist = true; }); console.log('exist',countryExist); if (countryExist == true) { if (c != "xx") //if geo is ON, c cannot be xx, if client request territory cannot be determined, then set c to "us" { /*$('#'+rightrailcontacts+' div.contact_layout[country!="'+ c.toLowerCase() + '"]').each(function(index) { $(this).hide(); }); var div_counter =0; $('#'+rightrailcontacts+' div.contact_layout[country="'+ c.toLowerCase() + '"]').each(function(index) { $(this).show(); div_counter++; if(div_counter <=6) $(this).show(); else $(this).hide(); });*/ var contacts = $('#' + rightrailcontacts + ' div.contactCol'); var count = 0; contacts.remove(); allContacts.each(function () { if ($(this).attr('country') == c.toLowerCase()) { parentAllContacts.append(this); count++; } }); $('#' + countryhawkList).val(c.toLowerCase()); } else //if geo is OFF, then c is "xx" { $('#' + countryhawkList).val(' All'); //set territory dropdown to All } } } $('#' + countryhawkList).change(function () { var country = $(this).val(); //console.log("ddl changed"); //alert('#'+ rightrailcontacts+ ' div.contact_layout[country="+ country + "]'); //leave the space before the All, it is needed for the sort. /*if (country != " All") { $('#'+ rightrailcontacts+ ' div.contact_layout[country="'+ country + '"]').each(function(index) { $(this).show(); }); $('#'+ rightrailcontacts+ ' div.contact_layout[country!="'+ country + '"]').each(function(index) { $(this).hide(); }); } else { $('#'+ rightrailcontacts+' div.contact_layout').each(function(index) { $(this).show(); }); }*/ var contacts = $('#' + rightrailcontacts + ' div.contact_layout'); var count = 0; contacts.remove(); //changes by hemant //To fix the existing prod issue of filters start parentAllContacts.empty(); //To fix the existing prod issue of filters end if (country != " All") { allContacts.each(function () { if ($(this).attr('country') == country) { parentAllContacts.append(this); 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EU audit reform: Audit: Global regulatory affairs: PwC