P7_TA(2014)0284 Statutory audits of annual accounts and consolidated accounts ***I European Parliament legislative resolution of 3 April 2014 on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (COM(2011)0778 — C7-0461/2011 — 2011/0389(COD)) P7_TC1-COD(2011)0389 Position of the European Parliament adopted at first reading on 3 April 2014 with a view to the adoption of Directive 2014/…/EU of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
Date: 2014-04-03
Institutions: Committee on Economic and Monetary Affairs, Committee on Industry, Research and Energy, Committee on Legal Affairs, Committee on the Internal Market and Consumer Protection, European Parliament
Subjects: audit, auditing, consolidated account, credit institution, financial control, insurance company, investment company, management audit, publication of accounts, small and medium-sized enterprises








C_2017408EN.01059701.xml










30.11.2017   


EN


Official Journal of the European Union


C 408/597





P7_TA(2014)0284
Statutory audits of annual accounts and consolidated accounts ***I
European Parliament legislative resolution of 3 April 2014 on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (COM(2011)0778 — C7-0461/2011 — 2011/0389(COD))
(Ordinary legislative procedure: first reading)
(2017/C 408/32)

The European Parliament,






—


having regard to the Commission proposal to Parliament and the Council (COM(2011)0778),










—


having regard to Article 294(2) and Article 50 of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C7-0461/2011),










—


having regard to Article 294(3) of the Treaty on the Functioning of the European Union,










—


having regard to the reasoned opinion submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Swedish Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity,










—


having regard to the opinion of the European Economic and Social Committee of 26 April 2012 (1),










—


having regard to the undertaking given by the Council representative by letter of 18 December 2013 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,










—


having regard to Rule 55 of its Rules of Procedure,










—


having regard to the report of the Committee on Legal Affairs and the opinions of the Committee on Industry, Research and Energy and the Committee on Economic and Monetary Affairs (A7-0171/2013),












1.


Adopts its position at first reading hereinafter set out;












2.


Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text;












3.


Instructs its President to forward its position to the Council, the Commission and the national parliaments.






(1)  OJ C 191, 29.6.2012, p. 61



P7_TC1-COD(2011)0389
Position of the European Parliament adopted at first reading on 3 April 2014 with a view to the adoption of Directive 2014/…/EU of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Directive 2014/56/EU.)