natgillin/translations-raw huggingface dataset:
Når overførsel af revisionsarbejdspapirer eller andre dokumenter, som indehaves af revisorer eller revisionsfirmaer, til de kompetente myndigheder i Australien eller USA indebærer videregivelse af personoplysninger, bør overførslen derfor altid være i overensstemmelse med bestemmelserne i direktiv 95/46/EF.
Accordingly, where a transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of Australia or the United States involves the disclosure of personal data, it should always be carried out in accordance with the provisions of Directive 95/46/EC.
Medlemsstaterne bør sikre, at der foreligger tilstrækkelige beskyttelsesforanstaltninger med henblik på beskyttelse af de udvekslede personoplysninger, især gennem bindende aftaler mellem deres kompetente myndigheder og de kompetente myndigheder i Australien eller USA, jf. kapitel IV i direktiv 95/46/EF, og at sidstnævnte ikke videregiver personoplysninger indeholdt i overførte revisonsarbejdspapirer uden forudgående tilladelse fra de kompetente myndigheder i de berørte medlemsstater.
Member States should ensure appropriate safeguards with regard to the protection of personal data transferred, in particular, through binding agreements in accordance with Chapter IV of Directive 95/46/EC between their competent authorities and the competent authorities of Australia and the United States and that the latter would not further disclose personal data comprised in transferred audit working papers or other documents held by statutory auditors or audit firms without the prior agreement of the competent authorities of the Member States concerned.
Tilstrækkeligheden bør navnlig vurderes i lyset af de beføjelser, som de kompetente myndigheder i Australien eller USA udøver, de forholdsregler, som de har truffet med hensyn til tavshedspligt og fortrolighed, samt deres muligheder i henhold til national lovgivning for at samarbejde med de kompetente myndigheder i medlemsstaterne.
In particular, the adequacy should be assessed in the light of the competences exercised by the competent authorities of Australia and the United States, the safeguards against breaching professional secrecy and confidentiality rules implemented by them and their ability under their laws and regulations to cooperate with the competent authorities of Member States.
Da revisorer og revisionsfirmaer for EU-selskaber, hvis værdipapirer noteres på markederne i Australien eller USA, eller som udgør en del af en gruppe, der udarbejder konsoliderede regnskaber i de pågældende lande, er omfattet af lovgivningen i de pågældende lande, bør der træffes afgørelse om, hvorvidt de kompetente myndigheder i medlemsstaterne kan overføre revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, til de kompetente myndigheder i de pågældende lande med det ene formål at give dem mulighed for at udøve deres beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
As auditors and audit firms of companies of the Union which have issued securities in Australia or the United States, or which form part of a group issuing statutory consolidated accounts in those countries, are regulated under the domestic laws of those countries, it should be decided whether the competent authorities of Member States may transfer audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of those countries solely for the purposes of the exercise of their competences of public oversight, external quality assurance and investigations of auditors and audit firms.
Der er foretaget vurderinger af tilstrækkeligheden, jf. artikel 47 i direktiv 2006/43/EF, for så vidt angår de kompetente myndigheder i Australien og USA.
Adequacy assessments for the purposes of Article 47 of Directive 2006/43/EC have been carried out with respect to the competent authorities of Australia and the United States.
På grundlag af disse vurderinger bør der træffes afgørelse om de pågældende myndigheders tilstrækkelighed.
Adequacy decisions should be taken on the basis of these assessments with respect to those authorities.
The Australian Securities and Investments Commission har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Australian Securities and Investments Commission has competence in the public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til australsk lovgivning kan myndigheden overføre revisionsarbejdspapirer eller andre dokumenter, som indehaves af australske revisorer eller revisionsfirmaer, til de kompetente myndigheder i enhver medlemsstat.
Under the laws and regulations of Australia, it may transfer audit working papers or other documents held by Australian auditors or audit firms to the competent authorities of any Member State.
Derfor bør The Australian Securities and Investments Commission kendes tilstrækkelig i henhold til artikel 47, stk. 1, i direktiv 2006/43/EF.
On this basis, the Australian Securities and Investments Commission should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
The Securities and Exchange Commission of the United States of America har beføjelse til at undersøge revisorer og revisionsfirmaer. Denne beslutning bør kun omfatte The Securities and Exchange Commission of the United States of America's beføjelse til at undersøge revisorer og revisionsfirmaer.
The Securities and Exchange Commission of the United States of America has competence in investigating auditors and audit firms; this Decision should only cover the competences of the Securities and Exchange Commission of the United States of America to investigate auditors and audit firms.
The Securities and Exchange Commission of the United States of America har truffet tilstrækkelige forholdsregler med mulighed for sanktioner og forbyder nuværende og tidligere medarbejdere at videregive fortrolige oplysninger til tredjemand eller andre myndigheder.
The Securities and Exchange Commission of the United States of America implements adequate safeguards banning and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
Myndigheden vil udelukkende anvende de overførte revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, med henblik på undersøgelser af revisorer og revisionsfirmaer.
It would use transferred audit working or other documents held by statutory auditors or audit firms papers solely for purposes related to investigations of auditors and audit firms.
I henhold til amerikansk lovgivning har The Securities and Exchange Commission beføjelse til at overføre revisionsarbejdspapirer eller andre dokumenter, som indehaves af amerikanske revisorer eller revisionsfirmaer, og som vedrører mulige undersøgelser af sådanne revisorer og revisionsfirmaer, til de kompetente myndigheder i enhver medlemsstat.
Under the laws and regulations of the United States, the Securities and Exchange Commission has the ability to transfer audit working papers or other documents held by United States auditors or audit firms which relate to investigations it may perform on such auditors and audit firms to the competent authorities of any Member State.
Derfor bør The Securities and Exchange Commission of the United States of America kendes tilstrækkelig i henhold til artikel 47, stk. 1, i direktiv 2006/43/EF.
On this basis, the Securities and Exchange Commission of the United States of America should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
The Public Company Accounting Oversight Board of the United States of America har beføjelser inden for offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Public Company Accounting Oversight Board of the United States of America has competence in the public oversight, external quality assurance and investigation of auditors and audit firms.
Myndigheden har truffet tilstrækkelige forholdsregler med mulighed for sanktioner og forbyder nuværende og tidligere medarbejdere at videregive fortrolige oplysninger til tredjemand eller andre myndigheder.
It implements adequate safeguards banning and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
Myndigheden vil udelukkende anvende de overførte revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, med henblik på offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
It would use transferred audit working papers or other documents held by statutory auditors or audit firms solely for purposes related to the public oversight, external quality assurance and investigation of auditors and audit firms.
I henhold til amerikansk lovgivning kan myndigheden tillade, at de kompetente myndigheder i enhver medlemsstat får direkte adgang til revisionsarbejdspapirer eller andre dokumenter, som indehaves af amerikanske revisorer eller revisionsfirmaer, men den kan ikke i henhold til amerikansk lov overføre sådanne dokumenter til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of the United States, it may provide direct access to the competent authorities of any Member State to the audit working papers or other documents held by United States auditors or audit firms, but it cannot, under United States law, transfer such documents to the competent authorities of Member States.
The Securities and Exchange Commission of the United States of America kan imidlertid give de kompetente myndigheder i enhver medlemsstat de undersøgelsesrapporter, som er udarbejdet af The Public Company Accounting Oversight Board of the United States of America vedrørende de amerikanske revisorer og revisionsfirmaer, og, efter forudgående anmodning og begrundelse af samme, de revisionsarbejdspapirer, som indehaves af amerikanske revisorer eller revisionsfirmaer, og som er relevante for sådanne undersøgelser.
However, the Securities and Exchange Commission of the United States of America can provide the competent authorities of any Member State with the inspection reports issued by the Public Company Accounting Oversight Board of the United States of America in respect of United States auditors and audit firms and, upon prior request and justification of the reasons for the request, with the audit working papers or other documents held by United States auditors or audit firms relevant to such inspections.
Samarbejde i forbindelse med kontrolundersøgelser af revisorer og revisionsfirmaer mellem de kompetente myndigheder i medlemsstaterne og The Public Company Accounting Oversight Board of the United States of America fører således til stort set de samme resultater som direkte udveksling af revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, jf. artikel 36 i direktiv 2006/43/EF.
Therefore, cooperation on inspections of auditors and audit firms between the competent authorities of the Member States and the Public Company Accounting Oversight Board of the United States of America leads to essentially equivalent results to the direct exchange of audit working papers or other documents held by statutory auditors or audit firms provided for in Article 36 of Directive 2006/43/EC.
Derfor bør The Public Company Accounting Oversight Board of the United States of America kendes tilstrækkelig i henhold til artikel 47, stk. 1, i direktiv 2006/43/EF.
On this basis, the Public Company Accounting Oversight Board of the United States of America should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Overførsel af revisionsarbejdspapirer bør omfatte adgang til eller overførsel til myndigheder, som er kendt tilstrækkelige i henhold til nærværende afgørelse, af revisionsarbejdspapirer eller andre dokumenter, som indehaves af revisorer eller revisionsfirmaer, efter forudgående tilladelse fra de kompetente myndigheder i medlemsstaterne, samt adgang til eller overførsel af sådanne papirer fra de kompetente myndigheder i medlemsstaterne til de pågældende myndigheder.
Transfer of audit working papers or other documents held by statutory auditors or audit firms should include access to or transmission to the authorities declared adequate under this Decision of audit working papers or other documents held by statutory auditors or audit firms, upon prior agreement of the competent authorities of Member States, and access to or transmission of such papers by the competent authorities of Member States to those authorities.
Derfor bør revisorer og revisionsfirmaer, i tilfælde af kontrol eller undersøgelser, udelukkende kunne give adgang til eller overføre revisionsarbejdspapirer eller andre dokumenter, som indehaves af revisorer eller revisionsfirmaer, til de pågældende myndigheder på de betingelser, der er fastsat i nærværende afgørelse og i artikel 47 i direktiv 2006/43/EF, f.eks. med revisorens, revisionsfirmaets eller kundeselskabets samtykke.
As a consequence, in case of inspections or investigations, statutory auditors and audit firms should not be allowed to grant access, nor to transmit audit working papers or other documents held by statutory auditors or audit firms to those authorities under other conditions than the ones set out in this Decision and in Article 47 of Directive 2006/43/EC, for example on the basis of consent of the statutory auditor, the audit firms or the client company.
Denne afgørelse finder anvendelse, medmindre andet følger af de samarbejdsaftaler, der er omhandlet i artikel 25, stk. 4, i Europa-Parlamentets og Rådets direktiv 2004/109/EF af 15. december 2004 om harmonisering af gennemsigtighedskrav i forbindelse med oplysninger om udstedere, hvis værdipapirer er optaget til handel på et reguleret marked, og om ændring af direktiv 2001/34/EF [3].
This Decision should be without prejudice to the cooperation arrangements referred to in Article 25(4) of Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [3].
Da denne afgørelse vedtages i forbindelse med overgangsperioden for visse tredjelandsrevisorer og -revisionsfirmaer i henhold til Kommissionens beslutning 2008/627/EF af 29. juli 2008 om en overgangsperiode for visse tredjelandsrevisorers og -revisionsfirmaers revisionsvirksomhed [4], bør den ikke foregribe endelige afgørelser om ligeværdighed, som Kommissionen måtte træffe i henhold til artikel 46 i direktiv 2006/43/EF.
As this Decision is taken in the context of the transitional period granted to certain third country auditors and audit firms by Commission Decision 2008/627/EC of 29 July 2008 concerning a transitional period for audit activities of certain third country auditors and audit entities [4], this Decision should not pre-empt any final equivalence decisions that the Commission may adopt pursuant to Article 46 of Directive 2006/43/EC.
Denne afgørelse har til formål at fremme effektivt samarbejde mellem de kompetente myndigheder i medlemsstaterne og i Australien og USA for at give dem mulighed for at udøve deres beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser og for samtidig at beskytte de berørte parters rettigheder.
This Decision aims at facilitating effective cooperation between the competent authorities of the Member States and those of Australia and the United States to allow the exercise of their functions of public oversight, external quality assurance and investigations and, at the same time, to protect the rights of the parties concerned.
Samarbejdet med Australien og USA om revisortilsyn har i sidste ende til formål at skabe gensidig tillid til hinandens tilsynssystemer, således at revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, kun overføres i ekstraordinære tilfælde.
The ultimate objective of cooperation with Australia and the United States in audit oversight is to reach mutual reliance on each other’s oversight systems where transfers of audit working papers or other documents held by statutory auditors or audit firms would be exceptional.
Gensidig tillid baseres på ligeværdighed mellem Unionens og de pågældende landes revisortilsynssystemer.
The mutual reliance would be based on the equivalence of the Union and those countries’ auditor oversight systems.
The Public Company Accounting Oversight Board of the United States of America vil gerne evaluere medlemsstaternes revisortilsynssystemer yderligere, inden det træffer en beslutning om tillid til det tilsyn, som medlemsstaternes kompetente myndigheder udfører.
The Public Company Accounting Oversight Board of the United States of America would like to evaluate further the auditor oversight systems of the Member States before deciding to rely on the oversight performed by their competent authorities.
Således bør samarbejdsordninger mellem de kompetente myndigheder i medlemsstaterne og The Public Company Accounting Oversight Board of the United States of America og The Securities and Exchange Commission of the United States of America revideres med henblik på at vurdere de fremskridt, der er sket med det formål at skabe gensidig tillid til hinanden.
Therefore, the mechanism of cooperation between the competent authorities of the Member States and the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America should be reviewed to assess the progress made towards reaching mutual reliance on each other.
Af disse årsager bør denne afgørelse ikke anvendes efter den 31. juli 2013, hvad angår The Public Company Accounting Oversight Board of the United States of America og The Securities and Exchange Commission of the United States of America
For these reasons, this Decision should cease to apply on 31 July 2013 in respect of the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America.
Foranstaltningerne i denne afgørelse er i overensstemmelse med udtalelsen fra det udvalg, der er nedsat ved artikel 48, stk. 1, i direktiv 2006/43/EF —
The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 48(1) of Directive 2006/43/EC,
The Australian Securities and Investments Commission
The Australian Securities and Investments Commission;
The Public Company Accounting Oversight Board of the United States of America
The Public Company Accounting Oversight Board of the United States of America;
The Securities and Exchange Commission of the United States of America.
The Securities and Exchange Commission of the United States of America.
I henhold til artikel 53 i direktiv 2006/43/EF kan revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, i tilfælde af kontrol eller undersøgelser af revisorer eller revisionsfirmaer, fra den 29. juni 2008 overføres enten efter forudgående tilladelse fra den kompetente myndighed i den berørte medlemsstat eller af den kompetente myndighed i den berørte medlemsstat.
In accordance with Article 53 of Directive 2006/43/EC, as of 29 June 2008, in case of inspections or investigations of statutory auditors or audit firms, any transfer of audit working papers or other documents held by statutory auditors or audit firms shall be either subject to prior approval by the competent authority of the Member State concerned, or it shall be carried out by the competent authority of the Member State concerned.
Revisionsarbejdspapirer eller andre dokumenter, som indehaves af revisorer eller revisionsfirmaer, overføres udelukkende med henblik på offentligt tilsyn, ekstern kvalitetssikring eller undersøgelser af revisorer og revisionsfirmaer.
The transfer of audit working papers or other documents held by statutory auditors or audit firms shall not serve any other purpose than the public oversight, external quality assurance or investigations of auditors and audit firms.
I tilfælde, hvor revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, udelukkende indehaves af en revisor eller et revisionsfirma, der er registeret i en anden medlemsstat end den medlemsstat, hvor koncernrevisoren er registreret, og hvis kompetente myndighed har modtaget en anmodning fra en af de myndigheder, der er nævnt i artikel 1, overføres sådanne papirer eller dokumenter udelukkende til den kompetente myndighed i det berørte tredjeland, såfremt den kompetente myndighed i den første medlemsstat udtrykkeligt har givet tilladelse hertil.
Where audit working papers or other documents held by statutory auditors or audit firms are exclusively held by a statutory auditor or audit firm registered in a Member State other than the Member State where the group auditor is registered and whose competent authority has received a request from any of the authorities referred to in Article 1, such papers or documents shall be transferred to the competent authority of the third country concerned only if the competent authority of the first Member State has given its express agreement to the transfer.
Medlemsstaterne sikrer, at de bilaterale arbejdsaftaler, som tillader, at revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, overføres mellem deres kompetente myndigheder og de kompetente myndigheder i Australien og USA, indeholder tilstrækkelige beskyttelsesforanstaltninger med henblik på beskyttelse af personoplysninger, såvel som beskyttelse af erhvervsmæssige hemmeligheder og følsomme kommercielle oplysninger, der vedrører de virksomheder, hvis regnskaber er under revision, samt revisorer i sådanne virksomheder, der er indeholdt i disse dokumenter.
Member States shall ensure that the bilateral working arrangements which allow the transfer of audit working papers or other documents held by statutory auditors or audit firms between their competent authorities and the competent authorities of Australia and the United States contain appropriate safeguards with regard to the protection of personal data as well as the protection of professional secrets and sensitive commercial information related to the companies whose financial statements are audited as well as the auditors of such companies comprised in such papers.
Med henblik på offentligt tilsyn, kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer sikrer medlemsstaterne, at de bilaterale arbejdsaftaler, som tillader, at revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, overføres mellem deres kompetente myndigheder og de kompetente myndigheder i Australien og USA, foreskriver, at kontakt mellem revisorer eller revisionsfirmaer i medlemsstaterne og de kompetente myndigheder i Australien og USA finder sted via de kompetente myndigheder i de berørte medlemsstater, jf. dog artikel 47, stk. 4, i direktiv 2006/43/EF.
Without prejudice to Article 47(4) of Directive 2006/43/EC, Member States shall ensure that, for the purpose of public oversight, quality assurance and investigations of auditors and audit firms, the bilateral working arrangements which allow the transfer of audit working papers or other documents held by statutory auditors or audit firms between their competent authorities and the competent authorities of Australia and the United States provide that contacts between the auditors or audit firms of the Member States and the competent authorities of Australia and the United States take place via the competent authorities of the Member State concerned.
Medlemsstaterne kan tillade fælles kontrolundersøgelser, såfremt det er nødvendigt.
Member States may agree to joint inspections only where necessary.