natgillin/translations-raw huggingface dataset:
Dette kan føre til tilbagetrækning af anerkendelsen af ligeværdighed.
Notwithstanding the time limitation, the Commission will monitor developments in the supervisory and regulatory cooperation on a regular basis.
Foranstaltningerne i denne afgørelse er i overensstemmelse med udtalelse fra det udvalg, der er nedsat ved artikel 48, stk. 1, i direktiv 2006/43/EF —
This Decision will be reviewed as approporate in light of the supervisory and regulatory changes in the Union and in the United States, taking into account available sources of relevant information.
VEDTAGET DENNE AFGØRELSE:
That review may lead to the withdrawal of the declaration of equivalence.
Artikel 1
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,
Med henblik på artikel 46, stk. 1, i direktiv 2006/43/EF anses de offentlige tilsyns-, kvalitetssikrings-, undersøgelses- og sanktionssystemer for revisorer og revisionsfirmaer, der varetages af The Securities and Exchange Commission of the United States of America og The Public Company Accounting Oversight Board of the United States of America, for at opfylde krav, der er ligeværdige med dem, der er fastsat i nævnte direktivs artikel 29, 30 og 32.
HAS ADOPTED THIS DECISION:
Artikel 1 er ikke til hinder for, at der indgås samarbejdsaftaler om individuelle kvalitetssikringskontroller mellem en medlemsstats kompetente myndigheder og USA's kompetente myndigheder.
For the purposes of Article 46(1) of Directive 2006/43/EC, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Securities and Exchange Commission of the United States of America and the Public Company Accounting Overisght Board of the United States of America shall be considered to meet requirements that are equivalent to those of Articles 29, 30 and 32 of that Directive.
Denne afgørelse anvendes fra den 1. august 2016 til den 31. juli 2022.
Article 1 shall be without prejudice to cooperative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of the United States.
Denne afgørelse er rettet til medlemsstaterne.
This Decision shall apply from 1 August 2016 to 31 July 2022.
Udfærdiget i Bruxelles, den 14. juli 2016.
Article 4
Medlem af Kommissionen
Done at Brussels, 14 July 2016.
EUT L 157 af 9.6.2006, s. 87.
For the Commission
Kommissionens gennemførelsesafgørelse 2013/281/EU af 11. juni 2013 om ligeværdigheden af USA's offentlige tilsyns-, kvalitetssikrings-, undersøgelses- og sanktionssystemer for revisorer og revisionsfirmaer, jf. Europa-Parlamentets og Rådets direktiv 2006/43/EF (EUT L 161 af 13.6.2013, s. 8).
Member of the Commission
Nævnte gennemførelsesafgørelse ophører med at finde anvendelse den 31. juli 2016.
OJ L 157, 9.6.2006, p. 87.
Ligeværdigheden af de to systemer bør derfor vurderes igen.
Commission Implementing Decision 2013/281/EU of 11 June 2013 on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and the Council (OJ L 161, 13.6.2013, p. 8).
Kommissionens gennemførelsesafgørelse (EU) 2016/1156
Commission Implementing Decision (EU) 2016/1156
(meddelt under nummer C(2016) 4364)
(notified under document C(2016) 4364)
I henhold til artikel 47, stk. 1, i direktiv 2006/43/EF må medlemsstaternes kompetente myndigheder kun tillade overførsel til de kompetente myndigheder i et tredjeland af revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, som de har godkendt, og af kontrol- eller undersøgelsesrapporter vedrørende de pågældende revisioner, hvis disse myndigheder opfylder krav, som er blevet kendt tilstrækkelige af Kommissionen, og der foreligger gensidige arbejdsaftaler mellem dem og de kompetente myndigheder i de pågældende medlemsstater.
Under Article 47(1) of Directive 2006/43/EC, the competent authorities of Member States may allow the transfer of audit working papers or other documents held by statutory auditors or audit firms approved by them and of inspection or investigation reports relating to the audits in question to the competent authorities of a third country only if those authorities meet requirements that have been declared adequate by the Commission and there are reciprocal working arrangements between them and the competent authorities of the Member States concerned.
Ved gennemførelsesafgørelse 2013/280/EU [2] vurderede Kommissionen, at USA's kompetente myndigheder, nemlig The Public Company Accounting Oversight Board of the United States of America og The Securities and Exchange Commission of the United States of America, opfylder krav, der er tilstrækkelige med henblik på artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
By Implementing Decision 2013/280/EU [2], the Commission considered that the competent authorities of the United States, namely the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America, meet requirements that are adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Der er derfor blevet foretaget en gennemgang af navnlig samarbejdsmekanismen mellem medlemsstaternes kompetente myndigheder og USA's kompetente myndigheder med henblik på at evaluere de fremskridt, der er opnået med hensyn til at etablere gensidig tillid.
Therefore, it is necessary to determine whether the competent authorities of the United States continue to meet requirements which are adequate for the purpose of having audit working papers or other documents held by statutory auditors or audit firms and inspection or investigation reports transferred to them.
Siden vedtagelsen af gennemførelsesafgørelse 2013/280/EU er der blevet etableret visse former for tillid, herunder en forpligtelse til at undgå unødvendigt dobbeltarbejde og til at definere tilgange til samarbejde, der fører til en højere grad af tillid i fremtiden.
The limitation in time of the application of Implementing Decision 2013/280/EU was due to the lack of mutual reliance on each other's oversight systems.
En afgørelse om tilstrækkelighed i henhold til artikel 47, stk. 3, i direktiv 2006/43/EF omhandler ikke andre specifikke krav vedrørende overførsel af revisionsarbejdspapirer og andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, og af kontrol- eller undersøgelsesrapporter, som f.eks. gensidige arbejdsaftaler mellem de kompetente myndigheder, jf. artikel 47, stk. 1, litra d), i nævnte direktiv, eller kravene vedrørende videregivelse af personoplysninger, jf. artikel 47, stk. 1, litra e), i nævnte direktiv.
Therefore, in particular, the mechanism of cooperation between the competent authorities of the Member States and the competent authorities of the United States has been reviewed in order to assess the progress made towards reaching mutual reliance.
Overførsel af revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, og af kontrol- eller undersøgelsesrapporter til den kompetente myndighed i et tredjeland afspejler den væsentlige offentlige interesse i at føre uafhængigt offentligt tilsyn.
Since the adoption of Implementing Decision 2013/280/EU, certain forms of reliance have been established, including a commitment to avoid unnecessary duplication of work and to define approaches to cooperation leading to a higher degree of reliance in the future.
Derfor bør de kompetente myndigheder i medlemsstaterne inden for rammerne af de arbejdsaftaler, der er omhandlet i artikel 47, stk. 2, i direktiv 2006/43/EF, sikre, at USA's kompetente myndigheder kun anvender dokumenter, der er overført til disse myndigheder i henhold til artikel 47, stk. 1, i nævnte direktiv, til at udføre deres funktion inden for offentligt tilsyn, kvalitetssikring og undersøgelser af revisorer eller revisionsfirmaer.
A decision on adequacy under Article 47(3) of Directive 2006/43/EC does not address other specific requirements for the transfer of audit working papers and other documents held by statutory auditors or audit firms and of inspection or investigation reports, such as the agreement on reciprocal working arrangements between the competent authorities set out in Article 47(1)(d) of that Directive, or the requirements for the transfer of personal data set out in Article 47(1)(e) of that Directive.
Overførslen af revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer til den kompetente myndighed i et tredjeland, omfatter adgang til eller videregivelse af disse papirer til en sådan myndighed fra revisorer eller revisionsfirmaer, der er indehaver af papirerne, efter forudgående tilladelse fra den kompetente myndighed i den pågældende medlemsstat, eller fra myndigheden selv.
A transfer of audit working papers or other documents held by statutory auditors or audit firms and of inspection or investigation reports to the competent authority of a third country reflects the substantial public interest in carrying out independent public oversight.
Når der gennemføres kontrol eller undersøgelser, må revisorer og revisionsfirmaer kun give adgang til eller overføre deres revisionsarbejdspapirer eller andre dokumenter til USA's kompetente myndigheder på de betingelser, der er fastsat i artikel 47 i direktiv 2006/43/EF og i denne afgørelse.
Accordingly, the competent authorities of Member States should, in the framework of the working arrangements referred to in Article 47(2) of Directive 2006/43/EC, ensure that the competent authorities of the United States use any documents transferred to them in accordance with Article 47(1) of that Directive only to exercise their functions of public oversight, external quality assurance and investigations of auditors and audit firms.
Med henblik på offentligt tilsyn, kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer bør medlemsstaterne sikre, at kontakt mellem revisorer eller revisionsfirmaer, som de har godkendt, og USA's kompetente myndigheder finder sted via de kompetente myndigheder i den pågældende medlemsstat, jf. dog artikel 47, stk. 4, i direktiv 2006/43/EF.
The transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authority of a third country includes the granting of access to or transmission of such papers to such an authority by the statutory auditor or audit firm holding the paper upon prior agreement of the competent authority of the Member State concerned or by that authority itself.
Medlemsstaterne bør sikre, at de i direktiv 2006/43/EF krævede arbejdsaftaler, som tillader, at revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, eller kontrol- eller undersøgelsesrapporter overføres mellem deres kompetente myndigheder og USA's kompetente myndigheder, indgås på grundlag af gensidighed og omfatter beskyttelse af de reviderede virksomheders erhvervsmæssige hemmeligheder og følsomme kommercielle oplysninger, som er indeholdt i sådanne papirer, herunder deres industrielle og intellektuelle ejendomsret; samme beskyttelse bør gælde de revisorer eller revisionsfirmaer, der reviderede de pågældende virksomheder.
When inspections or investigations are carried out, statutory auditors and audit firms are not allowed to grant access to or to transmit their audit working papers or other documents to the competent authorities of the United States under any other conditions than those set out in Article 47 of Directive 2006/43/EC and in this Decision.
Hvis en overførsel af revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, eller af kontrol- eller undersøgelsesrapporter til USA's kompetente myndigheder indebærer videregivelse af personoplysninger, er denne videregivelse kun lovlig, hvis den også opfylder kravene vedrørende international videregivelse af oplysninger, der er fastsat i Europa-Parlamentets og Rådets direktiv 95/46/EF [3].
Without prejudice to Article 47(4) of Directive 2006/43/EC, Member States should ensure that, for the purposes of public oversight, quality assurance and investigations of statutory auditors and audit firms, contacts between the statutory auditors or audit firms approved by them and the competent authorities of the United States take place via the competent authorities of the Member States concerned.
Derfor skal medlemsstaterne i henhold til artikel 47, stk. 1, litra e), i direktiv 2006/43/EF sikre, at udvekslingen af personoplysninger mellem deres kompetente myndigheder og USA's kompetente myndigheder sker i overensstemmelse med kapitel IV i direktiv 95/46/EF.
Member States should ensure that the working arrangements required by Directive 2006/43/EC to transfer audit working papers or other documents held by statutory auditors or audit firms and of inspection or investigation reports between their competent authorities and the competent authorities of the United States are agreed on the basis of reciprocity and include protection of any professional secrets and sensitive commercial information contained in such papers relating to the entities audited, including their industrial and intellectual property, or to the statutory auditors and audit firms that audited those entities.
Medlemsstaterne bør sikre, at der foreligger tilstrækkelige forholdsregler til beskyttelse af de udvekslede personoplysninger, navnlig gennem bindende aftaler mellem deres kompetente myndigheder og USA's kompetente myndigheder, og at USA's kompetente myndigheder ikke videregiver personoplysninger indeholdt i de overførte dokumenter uden forudgående tilladelse fra de kompetente myndigheder i de pågældende medlemsstater.
Where a transfer of audit working papers or other documents held by statutory auditors or audit firms and of inspection or investigation reports to the competent authorities of the United States involves the disclosure of personal data, such a disclosure is lawful only if it also complies with the requirements for international data transfers laid down in Directive 95/46/EC of the European Parliament and of the Council [3].
Medlemsstaterne kan beslutte at acceptere, at kontrol, der gennemføres af deres kompetente myndigheder, gennemføres i fællesskab med USA's kompetente myndigheder, når dette er nødvendigt for at sikre et effektivt tilsyn.
Article 47(1)(e) of Directive 2006/43/EC therefore requires Member States to ensure that the transfer of personal data between their competent authorities and the competent authorities of the United States complies with Chapter IV of Directive 95/46/EC.
Medlemsstaterne kan tillade, at samarbejde med USA's kompetente myndigheder finder sted i form af fælles kontrol eller gennem observatører, som ikke har beføjelse til at foretage kontrol eller undersøgelser, og som ikke har adgang til fortrolige revisionsarbejdspapirer, til andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, eller til kontrol- eller undersøgelsesrapporter.
Member States should ensure that there are appropriate safeguards for the protection of personal data transferred, in particular through binding agreements between their competent authorities and the competent authorities of the United States, and that the competent authorities of the United States will not further disclose personal data contained in the documents transferred without the prior agreement of the competent authorities of the Member States concerned.
Et sådant samarbejde bør altid finde sted under de betingelser, der er fastsat i artikel 47, stk. 2, i direktiv 2006/43/EF og i denne afgørelse, især hvad angår kravet om at respektere suverænitet, fortrolighed og gensidighed.
Member States may decide to accept that in exceptional circumstances inspections by their competent authorities are carried out jointly with the competent authorities of the United States where this is necessary to ensure effective supervision.
Medlemsstaterne bør sikre, at enhver fælles kontrol, der foretages i Unionen af deres kompetente myndigheder og USA's kompetente myndigheder, jf. artikel 47 i direktiv 2006/43/EF, som hovedregel sker under ledelse af de kompetente myndigheder i den berørte medlemsstat.
Member States may allow that cooperation with the competent authorities of the United States takes place under the form of joint inspections or through observers without inspection or investigation powers and without access to the confidential audit working papers, to other documents held by statutory auditors or audit firms, or to inspection or investigation reports.
The Securities and Exchange Commission of the United States of America har beføjelse til at undersøge revisorer og revisionsfirmaer; denne afgørelse bør kun omfatte The Securities and Exchange Commission of the United States of America's beføjelse til at undersøge revisorer og revisionsfirmaer.
Such cooperation should always take place under the conditions set out in Article 47(2) of Directive 2006/43/EC and in this Decision, in particular as regards the need to respect sovereignty, confidentiality and reciprocity.
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.
Member States should ensure that any joint inspections carried out in the Union by their competent authorities and the competent authorities of the United States under Article 47 of Directive 2006/43/EC are, as a general rule, under the leadership of the competent authority of the Member State concerned.
I henhold til USA's lovgivning kan The Securities and Exchange Commission overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, og som vedrører undersøgelser, som den måtte foretage af sådanne revisorer og revisionsfirmaer, til de kompetente myndigheder i medlemsstaterne.
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.
På det grundlag opfylder The Securities and Exchange Commission of the United States of America krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
The Securities and Exchange Commission of the United States of America implements adequate safeguards prohibiting and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
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.
Under the laws and regulations of the United States, the Securities and Exchange Commission may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC which relate to investigations it may perform on such 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.
On that basis, the Securities and Exchange Commission of the United States of America meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
I henhold til USA's lovgivning kan The Public Company Accounting Oversight Board overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
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.
På det grundlag opfylder The Public Company Accounting Oversight Board of the United States of America krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
It implements adequate safeguards prohibiting and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
Denne afgørelse berører ikke de samarbejdsaftaler, der er omhandlet i artikel 25, stk. 4, i Europa-Parlamentets og Rådets direktiv 2004/109/EF [4].
Under the laws and regulations of the United States, the Public Company Accounting Oversight Board may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
En konklusion om tilstrækkeligheden af de krav, som de kompetente myndigheder i et tredjeland opfylder i henhold til artikel 47, stk. 3, første afsnit, i direktiv 2006/43/EF, foregriber ikke den afgørelse, som Kommissionen, jf. direktivets artikel 46, stk. 2, kan træffe vedrørende ligeværdigheden af det pågældende tredjelands offentlige tilsyns-, kvalitetssikrings-, undersøgelses- og sanktionssystemer.
On that basis, the Public Company Accounting Oversight Board of the United States of America meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Denne afgørelse har til formål at fremme et effektivt samarbejde mellem medlemsstaternes kompetente myndigheder og USA's kompetente myndigheder.
This Decision does not affect the cooperation arrangements referred to in Article 25(4) of Directive 2004/109/EC of the European Parliament and of the Council [4].
Den skal give disse myndigheder mulighed for at udøve deres beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser og for samtidig at beskytte de berørte parters rettigheder.
Any conclusion on the adequacy of the requirements met by the competent authorities of a third country pursuant to the first subparagraph of Article 47(3) of Directive 2006/43/EC does not pre-empt any decision that the Commission may adopt on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of that third country pursuant to Article 46(2) of that Directive.
Medlemsstaterne er forpligtet til at give Kommissionen meddelelse om de gensidige arbejdsaftaler, de har indgået med USA's kompetente myndigheder, for at give Kommissionen mulighed for at vurdere, om samarbejdet er i overensstemmelse med artikel 47 i direktiv 2006/43/EF.
This Decision aims to facilitate effective cooperation between the competent authorities of the Member States and those of the United States.
Det endelige mål med samarbejdet mellem medlemsstaternes kompetente myndigheder og USA's kompetente myndigheder for så vidt angår offentlige tilsyns-, kvalitetssikrings-, undersøgelses- og sanktionssystemer for revisorer og revisionsfirmaer er at etablere tillid til modpartens tilsynssystemer.
Its purpose is to allow those authorities to exercise their functions of public oversight, external quality assurance and investigations and, at the same time, to protect the rights of the parties concerned.
På den måde bør overførsel af revisionsarbejdspapirer eller andre dokumenter, der indehaves af revisorer eller revisionsfirmaer, og af kontrol- eller undersøgelsesrapporter blive en undtagelse.
Member States are under the obligation to communicate to the Commission the reciprocal working arrangements concluded with the competent authorities of the United States to allow the Commission to assess whether cooperation is in accordance with Article 47 of Directive 2006/43/EC.
Den gensidige tillid vil blive baseret på ligeværdighed mellem Unionens revisortilsynssystemer og USA's revisortilsynssystemer.
The ultimate objective of cooperation on audit oversight between Member States' competent authorities and the competent authorities of the United States is to reach mutual reliance on each other's oversight systems.