TFL Vsebine / Revija SIR*IUS

Revenues of supervisory institutions and sanctions for violations in Audit Profession in Germany, Austria and Slovenia

Države članice EU so morale do 17. 6. 2016 v svojo zakonodajo vključiti Direktivo 2014/56/EU o obveznih revizijah za letne in konsolidirane računovodske izkaze. Od takrat članice zavezuje tudi Uredba (EU) 537/2014 o posebnih zahtevah v zvezi z obvezno revizijo subjektov javnega interesa. V članku predstavljam izvršitev prava Direktive EU in uporabo določb Uredbe za področje revidiranja v Nemčiji, Avstriji in Sloveniji, kjer smo se omejili na področje prihodkov oziroma financiranje nadzorne institucije in sankcioniranje kršitev. Poudarek je na primerjalni analizi vrst in višine sankcij.

EU* Member States were required by 17 June 2016 to include in their legislation the Directive 2014/56/EU on Statutory Audits of Annual Accounts and Consolidated Accounts. From the same day, the States are also bound by Regulation (EU) 537/2014 on specific requirements regarding the statutory audit of public-interest entities. The paper presents the enforcement of the EU law Directive and the application of the provisions of the scope of the audit in Germany, Austria and Slovenia, where we have limited scope: Revenues of supervisory institutions and sanctions for violations. The focus is on the comparative analysis of types and levels of sanctions. *The responsible translator for the English language is mag. Shelagh Hedges (native speaker), University of Maribor.