natgillin/translations-raw huggingface dataset:
Det offentlige tilsynssystem har i nødvendigt omfang ret til at udføre undersøgelser af revisorer og revisionsfirmaer og ret til at træffe de nødvendige foranstaltninger.
The system of public oversight shall have the right, where necessary, to conduct investigations in relation to statutory auditors and audit firms and the right to take appropriate action.
Det offentlige tilsynssystem skal være gennemsigtigt.
The system of public oversight shall be transparent.
Det offentlige tilsynssystem skal have tilstrækkelige midler.
The system of public oversight shall be adequately funded.
Finansieringen af det offentlige tilsynssystem skal være sikret og fri for nogen som helst form for ubehørig påvirkning fra en revisors eller et revisionsfirmas side.
The funding for the public oversight system shall be secure and free from any undue influence by statutory auditors or audit firms.
Medlemsstaterne sikrer, at de reguleringsmæssige rammer for offentlige tilsynssystemer muliggør et effektivt samarbejde på fællesskabsplan vedrørende medlemsstaternes tilsynsaktiviteter.
Member States shall ensure that regulatory arrangements for public oversight systems permit effective cooperation at Community level in respect of Member States' oversight activities.
Med dette formål for øje giver medlemsstaterne én enhed særligt ansvar for at sikre dette samarbejde.
To that end, each Member State shall make one entity specifically responsible for ensuring that cooperation.
Medlemsstaternes reguleringsaftaler skal overholde princippet om, at regulering udføres i hjemlandet, og at tilsyn føres af den medlemsstat, hvor en revisor eller et revisionsfirma er godkendt, og den virksomhed, der revideres, har hjemsted.
Regulatory arrangements of Member States shall respect the principle of home-country regulation and oversight by the Member State in which the statutory auditor or audit firm is approved and the audited entity has its registered office.
Ved lovpligtig revision af konsoliderede regnskaber kan den medlemsstat, der kræver lovpligtig revision af konsoliderede regnskaber, ikke stille yderligere krav til den lovpligtige revision for så vidt angår registrering, kvalitetssikringskontrol, revisionsstandarder, faglig etik og uafhængighed over for en revisor eller et revisionsfirma, der udfører lovpligtig revision af et datterselskab, der er etableret i en anden medlemsstat.
In the case of a statutory audit of consolidated accounts, the Member State requiring the statutory audit of the consolidated accounts may not impose additional requirements in relation to the statutory audit concerning registration, quality assurance review, auditing standards, professional ethics and independence on a statutory auditor or audit firm carrying out a statutory audit of a subsidiary established in another Member State.
Hvad angår en virksomhed, hvis værdipapirer er optaget til handel på et reguleret marked i en anden medlemsstat end den, hvor virksomheden har hjemsted, kan den medlemsstat, hvor værdipapirerne noteres, ikke stille yderligere krav til den lovpligtige revision for så vidt angår registrering, kvalitetssikringskontrol, revisionsstandarder, faglig etik og uafhængighed over for en revisor eller et revisionsfirma, der udfører lovpligtig revision af virksomhedens årsregnskab eller konsoliderede regnskab.
In the case of a company whose securities are traded on a regulated market in a Member State other than that in which that company has its registered office, the Member State in which the securities are traded may not impose any additional requirements in relation to the statutory audit concerning registration, quality assurance review, auditing standards, professional ethics and independence on a statutory auditor or audit firm carrying out the statutory audit of the annual or consolidated accounts of that company.
De kompetente myndigheder sammensættes på en sådan måde, at interessekonflikter undgås.
The competent authorities shall be organised in such a manner that conflicts of interests are avoided.
Tavshedspligt og reguleringssamarbejde mellem medlemsstater ved undersøgelser
Professional secrecy and regulatory cooperation between Member States
Medlemsstaternes kompetente myndigheder, som er ansvarlige for godkendelse, registrering, kvalitetssikring, undersøgelser og regeloverholdelse, arbejder i nødvendigt omfang sammen med henblik på at opfylde deres respektive former for ansvar i henhold til dette direktiv.
The competent authorities of Member States responsible for approval, registration, quality assurance, inspection and discipline shall cooperate with each other whenever necessary for the purpose of carrying out their respective responsibilities under this Directive.
Medlemsstaternes kompetente myndigheder, som er ansvarlige for godkendelse, registrering, kvalitetssikring, undersøgelser og regeloverholdelse, yder bistand til andre medlemsstaters kompetente myndigheder.
The competent authorities in a Member State responsible for approval, registration, quality assurance, inspection and discipline shall render assistance to competent authorities in other Member States.
Især udveksler de kompetente myndigheder oplysninger og arbejder sammen ved undersøgelser i forbindelse med udførelse af lovpligtige revisioner.
In particular, competent authorities shall exchange information and cooperate in investigations related to the carrying-out of statutory audits.
Alle personer, der arbejder eller har arbejdet for kompetente myndigheder, har tavshedspligt.
The obligation of professional secrecy shall apply to all persons who are employed or who have been employed by competent authorities.
Oplysninger, der er omfattet af tavshedspligt, må ikke gives til nogen person eller myndighed, medmindre dette kræves i henhold til en medlemsstats love og administrativt fastsatte bestemmelser eller procedurer.
Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the laws, regulations or administrative procedures of a Member State.
Stk. 2 hindrer ikke de kompetente myndigheder i at udveksle fortrolige oplysninger.
Paragraph 2 shall not prevent competent authorities from exchanging confidential information.
De kompetente myndigheder, der modtager en sådan anmodning, tager i nødvendigt omfang og uden ugrundet ophold alle nødvendige foranstaltninger for at indsamle de krævede oplysninger.
Where necessary, the competent authorities receiving any such request shall, without undue delay, take the necessary measures to gather the required information.
Hvis den kompetente myndighed, der modtager anmodningen, ikke uden ugrundet ophold kan give de krævede oplysninger, skal den meddele den ansøgende kompetente myndighed årsagen hertil.
If the requested competent authority is not able to supply the required information without undue delay, it shall notify the requesting competent authority of the reasons therefor.
afgivelse af oplysninger kan skade den anmodede medlemsstats suverænitet, sikkerhed eller offentlige orden eller kan krænke nationale sikkerhedsregler, eller
supplying information might adversely affect the sovereignty, security or public order of the requested Member State or breach national security rules; or
der allerede er indledt retsforfølgning vedrørende samme handlinger og over for samme revisorer og revisionsfirmaer ved myndighederne i den anmodede medlemsstat, eller
judicial proceedings have already been initiated in respect of the same actions and against the same statutory auditors or audit firms before the authorities of the requested Member State; or
de kompetente myndigheder i den anmodede medlemsstat allerede har afsagt en endelig afgørelse vedrørende de samme revisorer eller revisionsfirmaer for de samme handlinger.
final judgment has already been passed in respect of the same actions and on the same statutory auditors or audit firms by the competent authorities of the requested Member State.
Med forbehold af de forpligtelser, de er underlagt under retssager, må de kompetente myndigheder, der modtager oplysninger efter stk. 1, kun anvende disse til at udøve deres funktioner inden for dette direktiv og i forbindelse med administrative eller retlige procedurer, der specifikt står i forbindelse med udøvelsen af disse funktioner.
Without prejudice to the obligations to which they are subject in judicial proceedings, competent authorities which receive information pursuant to paragraph 1 may use it only for the exercise of their functions within the scope of this Directive and in the context of administrative or judicial proceedings specifically related to the exercise of those functions.
Hvis en kompetent myndighed konkluderer, at der på en anden medlemsstats territorium begås eller er begået handlinger i strid med dette direktivs bestemmelser, underretter den den kompetente myndighed i den anden medlemsstat herom på en så specifik måde som muligt.
Where a competent authority concludes that activities contrary to the provisions of this Directive are being or have been carried out on the territory of another Member State, it shall notify the competent authority of the other Member State of that conclusion in as specific a manner as possible.
En medlemsstats kompetente myndighed kan ligeledes anmode om, at en undersøgelse gennemføres af en anden medlemsstats kompetente myndighed på sidstnævntes territorium.
A competent authority of one Member State may also request that an investigation be carried out by the competent authority of another Member State on the latter's territory.
Den kan ligeledes anmode om, at dele af dens eget personale får mulighed for at ledsage personalet fra den anden medlemsstats kompetente myndighed under undersøgelsen.
It may further request that some of its own personnel be allowed to accompany the personnel of the competent authority of that other Member State in the course of the investigation.
De kompetente myndigheder kan afvise en anmodning om at udføre en undersøgelse som omtalt i første afsnit, eller om at lade sit personale ledsage af personalet fra en anden medlemsstats kompetente myndighed som omtalt i andet afsnit, hvis
The competent authorities may refuse to act on a request for an investigation to be carried out as provided for in the first subparagraph, or on a request for its personnel to be accompanied by personnel of a competent authority of another Member State as provided for in the second subparagraph, where:
en sådan undersøgelse kan skade den anmodede medlemsstats suverænitet, sikkerhed eller offentlige orden, eller
such an investigation might adversely affect the sovereignty, security or public order of the requested Member State; or
der allerede er indledt retsforfølgning vedrørende samme handlinger og over for de samme personer ved myndighederne i den anmodede medlemsstat, eller
judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the requested Member State; or
hvis de kompetente myndigheder i den anmodede medlemsstat allerede har afsagt en endelig afgørelse vedrørende disse personer for de samme handlinger.
final judgment has already been passed in respect of the same actions on such persons by the competent authorities of the requested Member State.
For at lette samarbejdet mellem de kompetente myndigheder kan Kommissionen efter proceduren i artikel 48, stk. 2, vedtage gennemførelsesbestemmelser om procedurer for oplysningsudveksling og nærmere betingelser for grænseoverskridende undersøgelser som beskrevet i stk. 2–4 i nærværende artikel.
In accordance with the procedure referred to in Article 48(2) the Commission may adopt implementing measures in order to facilitate cooperation between competent authorities on the procedures for the exchange of information and modalities for cross-border investigations provided for in paragraphs 2 to 4 of this Article.
UDNÆVNELSE OG AFSKEDIGELSE
APPOINTMENT AND DISMISSAL
Revisoren eller revisionsfirmaet udnævnes på den reviderede virksomheds aktionær- eller medlemsgeneralforsamling.
The statutory auditor or audit firm shall be appointed by the general meeting of shareholders or members of the audited entity.
Medlemsstaterne kan tillade alternative systemer eller fremgangsmåder for udnævnelse af revisoren eller revisionsfirmaet, forudsat at disse systemer eller fremgangsmåder er udformet med henblik på at sikre revisorens eller revisionsfirmaets uafhængighed af direktionsmedlemmer, der indgår i bestyrelsen, eller af ledelsen i den reviderede virksomhed.
Member States may allow alternative systems or modalities for the appointment of the statutory auditor or audit firm, provided that those systems or modalities are designed to ensure the independence of the statutory auditor or audit firm from the executive members of the administrative body or from the managerial body of the audited entity.
Medlemsstaterne sikrer, at revisorer eller revisionsfirmaer kun kan afskediges, hvis dette kan begrundes.
Member States shall ensure that statutory auditors or audit firms may be dismissed only where there are proper grounds.
Meningsforskelle vedrørende regnskabsmæssig behandling eller revisionsprocedurer kan ikke begrunde en afskedigelse.
Divergence of opinions on accounting treatments or audit procedures shall not be proper grounds for dismissal.
Medlemsstaterne sikrer, at den virksomhed, der revideres, og revisor eller revisionsfirmaet underretter den eller de myndigheder, der har ansvar for det offentlige tilsyn, om revisorens eller revisionsfirmaets afskedigelse eller fratrædelse inden for udnævnelsesperioden, og at de giver en fyldestgørende forklaring på årsagen hertil.
Member States shall ensure that the audited entity and the statutory auditor or audit firm inform the authority or authorities responsible for public oversight concerning the dismissal or resignation of the statutory auditor or audit firm during the term of appointment and give an adequate explanation of the reasons therefor.
SÆRLIGE BESTEMMELSER FOR LOVPLIGTIG REVISION AF VIRKSOMHEDER AF INTERESSE FOR OFFENTLIGHEDEN
SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES
Anvendelse på ikke-noterede virksomheder af interesse for offentligheden
Application to non-listed public-interest entities
Medlemsstaterne kan fritage virksomheder af interesse for offentligheden, der ikke har udstedt omsættelige værdipapirer optaget til handel på et reguleret marked, jf. artikel 4, stk. 1, nr. 14, i direktiv 2004/39/EF, samt deres revisorer eller revisionsfirmaer for et eller flere af kravene i dette kapitel.
Member States may exempt public-interest entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and their statutory auditor(s) or audit firm(s) from one or more of the requirements in this Chapter.
Medlemsstaterne sikrer, at revisorer og revisionsfirmaer, der udfører lovpligtig revision af virksomheder af interesse for offentligheden, inden tre måneder efter regnskabsårets udløb på deres websted offentliggør en årlig beretning om gennemsigtighed, der som minimum indeholder følgende:
Member States shall ensure that statutory auditors and audit firms that carry out statutory audit(s) of public-interest entities publish on their websites, within three months of the end of each financial year, annual transparency reports that include at least the following:
en beskrivelse af revisionsfirmaets ledelsesstruktur
a description of the governance structure of the audit firm;
en angivelse af, hvornår den seneste kvalitetssikringskontrol, jf. artikel 29, fandt sted
an indication of when the last quality assurance review referred to in Article 29 took place;
en liste over virksomheder af interesse for offentligheden, for hvilke revisionsfirmaet i det foregående regnskabsår har udført lovpligtig revision
a list of public-interest entities for which the audit firm has carried out statutory audits during the preceding financial year;
en erklæring om revisionsfirmaets uafhængighedspolitik, hvori det tillige bekræftes, at der er gennemført en undersøgelse af, hvorvidt den overholdes
a statement concerning the audit firm's independence practices which also confirms that an internal review of independence compliance has been conducted;
en erklæring om revisionsfirmaets politik for revisorers efteruddannelse, jf. artikel 13
a statement on the policy followed by the audit firm concerning the continuing education of statutory auditors referred to in Article 13;
regnskabsoplysninger, der viser revisionsfirmaets størrelse, herunder samlet omsætning fordelt på honorarer for lovpligtig revision af årsregnskaber og konsoliderede regnskaber samt honorarer for andre erklæringsopgaver med sikkerhed, skatterådgivning og ikke-revisionsydelser
financial information showing the importance of the audit firm, such as the total turnover divided into fees from the statutory audit of annual and consolidated accounts, and fees charged for other assurance services, tax advisory services and other non-audit services;
oplysninger om grundlaget for partnernes vederlag.
information concerning the basis for the partners' remuneration.
Beretningen om gennemsigtighed underskrives af henholdsvis revisoren eller revisionsfirmaet.
The transparency report shall be signed by the statutory auditor or audit firm, as the case may be.
Dette kan f.eks. ske ved elektronisk underskrift, jf. artikel 2, nr. 1, i direktiv 1999/93/EF.
This can be done, for example, by means of an electronic signature as defined in Article 2(1) of Directive 1999/93/EC.
Revisionsudvalg
Audit committee
Virksomheder af interesse for offentligheden skal have et revisionsudvalg.
Each public-interest entity shall have an audit committee.
Medlemsstaterne bestemmer, om revisionsudvalget skal bestå af bestyrelsesmedlemmer og/eller medlemmer af den reviderede virksomheds tilsynsorgan, der ikke indgår i direktionen, og/eller medlemmer valgt på den reviderede virksomheds generalforsamling.
The Member State shall determine whether audit committees are to be composed of non-executive members of the administrative body and/or members of the supervisory body of the audited entity and/or members appointed by the general meeting of shareholders of the audited entity.
Mindst et medlem af revisionsudvalget skal være uafhængigt og have kvalifikationer inden for regnskabsvæsen og/eller revision.
At least one member of the audit committee shall be independent and shall have competence in accounting and/or auditing.
Medlemsstaterne kan i forbindelse med virksomheder af interesse for offentligheden, som opfylder kriterierne i artikel 2, stk. 1, litra f), i direktiv 2003/71/EF [20], tillade, at revisionsudvalgets funktioner udøves af hele bestyrelsen eller hele tilsynsorganet, forudsat i det mindste at formanden for dette organ, når vedkommende er direktionsmedlem, ikke samtidig er formand for revisionsudvalget.
In public-interest entities which meet the criteria of Article 2(1), point (f) of Directive 2003/71/EC [20], Member States may permit the functions assigned to the audit committee to be performed by the administrative or supervisory body as a whole, provided at least that when the chairman of such a body is an executive member, he or she is not the chairman of the audit committee.
Uden at det berører det ansvar, der påhviler medlemmerne af bestyrelsen, direktions- eller tilsynsorganet eller andre medlemmer udnævnt af den reviderede virksomheds generalforsamling, indgår det blandt revisionsudvalgets opgaver:
Without prejudice to the responsibility of the members of the administrative, management or supervisory bodies, or of other members who are appointed by the general meeting of shareholders of the audited entity, the audit committee shall, inter alia:
at overvåge den lovpligtige revision af årsregnskabet og det konsoliderede regnskab
monitor the statutory audit of the annual and consolidated accounts;
at kontrollere og overvåge revisors eller revisionsfirmaets uafhængighed, særlig leveringen af yderligere tjenesteydelser til den virksomhed, der revideres.
review and monitor the independence of the statutory auditor or audit firm, and in particular the provision of additional services to the audited entity.
I virksomheder af interesse for offentligheden baseres bestyrelsens eller direktionens forslag om valg af revisor eller revisionsfirma på en indstilling fra revisionsudvalget.
In a public-interest entity, the proposal of the administrative or supervisory body for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.
Revisor eller revisionsfirmaet underretter revisionsudvalget om væsentlige spørgsmål vedrørende den lovpligtige revision, især om væsentlige mangler i den interne kontrol vedrørende regnskabsaflæggelsen.
The statutory auditor or audit firm shall report to the audit committee on key matters arising from the statutory audit, and in particular on material weaknesses in internal control in relation to the financial reporting process.
Medlemsstaterne kan tillade eller vedtage, at bestemmelserne i stk. 1-4 ikke gælder for virksomheder af interesse for offentligheden, som har et organ med funktioner svarende til et revisionsudvalg, der er nedsat og arbejder i henhold til gældende bestemmelser i den medlemsstat, hvor den virksomhed, der skal revideres, er registreret.
Member States may allow or decide that the provisions laid down in paragraphs 1 to 4 shall not apply to any public-interest entity that has a body performing equivalent functions to an audit committee, established and functioning according to provisions in place in the Member State in which the entity to be audited is registered.
Medlemsstaterne kan fritage følgende for kravet om et revisionsudvalg:
Member States may exempt from the obligation to have an audit committee:
virksomheder af interesse for offentligheden, der er dattervirksomheder som defineret i artikel 1 i direktiv 83/349/EØF, såfremt virksomheden på koncernniveau opfylder kravene i stk. 1-4 i nærværende artikel
any public-interest entity which is a subsidiary undertaking within the meaning of Article 1 of Directive 83/349/EEC if the entity complies with the requirements in paragraphs 1 to 4 of this Article at group level;
virksomheder af interesse for offentligheden, der er investeringsinstitutter som defineret i artikel 1, stk. 2, i direktiv 85/611/EØF; medlemsstaterne kan også fritage virksomheder af interesse for offentligheden, der har som eneste formål at foretage kollektiv investering af kapital tilvejebragt ved henvendelse til offentligheden, og hvis virksomhed bygger på princippet om risikospredning, og som ikke tilstræber juridisk eller ledelsesmæssig kontrol over nogen af udstederne af deres underliggende investeringer, forudsat at sådanne investeringsinstitutter er godkendt og underlagt kompetente myndigheders tilsyn samt har en depositar, der udøver funktioner svarende til de i direktiv 85/611/EØF nævnte
any public-interest entity which is a collective investment undertaking as defined in Article 1(2) of Directive 85/611/EEC. Member States may also exempt public-interest entities the sole object of which is the collective investment of capital provided by the public, which operate on the principle of risk spreading and which do not seek to take legal or management control over any of the issuers of its underlying investments, provided that those collective investment undertakings are authorised and subject to supervision by competent authorities and that they have a depositary exercising functions equivalent to those under Directive 85/611/EEC;