natgillin/translations-raw huggingface dataset:
The competent authorities of the Member States shall establish procedures for the approval of statutory auditors who have been approved in other Member States.
Pristojni organi držav članic uvedejo postopke za podelitev dovoljenja zakonitim revizorjem z dovoljenjem drugih držav članic.
Those procedures shall not go beyond a requirement to pass an aptitude test in accordance with Article 4 of Council Directive 89/48/EEC of 21 December 1988 on a general system for the recognition of higher-education diplomas awarded on completion of professional education and training of at least three years' duration [18].
V okviru teh postopkov je dovoljeno zahtevati zgolj preskus sposobnosti v skladu s členom 4 Direktive Sveta 89/48/EGS z dne 21. decembra 1988 o splošnem sistemu priznavanja visokošolskih diplom, pridobljenih s poklicnim izobraževanjem in usposabljanjem, ki traja najmanj tri leta [18].
The aptitude test, which shall be conducted in one of the languages permitted by the language rules applicable in the Member State concerned, shall cover only the statutory auditor's adequate knowledge of the laws and regulations of that Member State in so far as relevant to statutory audits.CHAPTER III
Preskus sposobnosti, ki se opravlja v enem od jezikov, dovoljenih z jezikovnimi pravili, ki se uporabljajo v zadevni državi članici, pokriva le ustrezno znanje zakonitega revizorja o pravu in o predpisih zadevne države članice, v kolikor je to pomembno za obvezno revizijo.POGLAVJE III
Public register
Javni register
Each Member State shall ensure that statutory auditors and audit firms are entered in a public register in accordance with Articles 16 and 17.
Vsaka država članica zagotovi, da so zakoniti revizorji in revizijska podjetja vpisani v javnem registru v skladu s členoma 16 in 17.
In exceptional circumstances, Member States may disapply the requirements laid down in this Article and Article 16 regarding disclosure only to the extent necessary to mitigate an imminent and significant threat to the personal security of any person.
V izjemnih okoliščinah lahko države članice ne uporabijo zahtev, navedenih v tem členu in členu 16, v zvezi z razkritjem le do mere, potrebne za ublažitev neizbežne in hude grožnje osebni varnosti katere koli osebe.
Member States shall ensure that each statutory auditor and audit firm is identified in the public register by an individual number.
Države članice zagotovijo, da imajo vsi zakoniti revizorji in revizijska podjetja v javnem registru individualno številko.
Registration information shall be stored in the register in electronic form and shall be electronically accessible to the public.
Podatki o registraciji se shranijo v register v elektronski obliki in so v elektronski obliki dostopni javnosti.
The public register shall also contain the name and address of the competent authorities responsible for approval as referred to in Article 3, for quality assurance as referred to in Article 29, for investigations and penalties on statutory auditors and audit firms as referred to in Article 30, and for public oversight as referred to in Article 32.
Javni register vsebuje tudi ime in naslov organov, pristojnih za podelitev dovoljenja iz člena 3, zagotavljanje kakovosti iz člena 29, preiskave in kazni v zvezi z zakonitimi revizorji in revizijskimi podjetji iz člena 30 ter javni nadzor iz člena 32.
Member States shall ensure that the public register is fully operational by 29 June 2009.
Države članice zagotovijo, da je javni register v celoti pripravljen za uporabo do 29. junija 2009.
Registration of statutory auditors
Registracija zakonitih revizorjev
As regards statutory auditors, the public register shall contain at least the following information:
Za zakonite revizorje vsebuje javni register vsaj naslednje podatke:
name, address and registration number;
ime, naslov in registracijsko številko;
if applicable, the name, address, website address and registration number of the audit firm(s) by which the statutory auditor is employed, or with whom he or she is associated as a partner or otherwise;
če pride v poštev, ime, naslov, spletni naslov in registracijsko številko revizijskega podjetja/podjetij, v katerem je zakoniti revizor zaposlen ali s katerim je povezan kot partner ali kako drugače;
all other registration(s) as statutory auditor with the competent authorities of other Member States and as auditor with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
vse ostale registracije zakonitega revizorja pri pristojnih organih drugih držav članic in kot revizorja v tretjih državah, vključno z imenom organa/imeni organov za registriranje ter, če pride v poštev, registracijsko številko/registracijskimi številkami.
Third-country auditors registered in accordance with Article 45 shall be clearly indicated in the register as such and not as statutory auditors.
Revizorji tretjih držav, registrirani v skladu s členom 45, so jasno prikazani v registru kot taki in ne kot zakoniti revizorji.
Registration of audit firms
Registracija revizijskih podjetij
As regards audit firms, the public register shall contain at least the following information:
Za revizijska podjetja vsebuje javni register vsaj naslednje podatke:
legal form;
pravno obliko;
contact information, the primary contact person and, where applicable, the website address;
podatke za kontakt s podjetjem, glavno kontaktno osebo in, kjer pride v poštev, spletni naslov;
address of each office in the Member State;
naslov vsakega urada v državi članici;
name and registration number of all statutory auditors employed by or associated as partners or otherwise with the audit firm;
ime in registracijsko številko vseh zakonitih revizorjev, ki so zaposleni v revizijskem podjetju ali pa so z revizijskem podjetjem povezani kot partnerji ali kako drugače;
names and business addresses of all owners and shareholders;
imena in službene naslove vseh lastnikov ali delničarjev;
names and business addresses of all members of the administrative or management body;
imena in službene naslove vseh članov upravnega ali poslovodnega telesa;
if applicable, the membership of a network and a list of the names and addresses of member firms and affiliates or an indication of the place where such information is publicly available;
če pride v poštev, navedbo članstva v mreži ter seznam imen in naslovov včlanjenih in pridruženih podjetij ali navedbo mesta, kjer so taki podatki javno dostopni;
all other registration(s) as audit firm with the competent authorities of other Member States and as audit entity with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
vse ostale registracije kot revizijsko podjetje pri pristojnih organih drugih držav članic in kot revizijski subjekt v tretjih državah, vključno z imenom organa/imeni organov za registriranje in, če pride v poštev, registracijsko številko/registracijskimi številkami.
Third-country audit entities registered in accordance with Article 45 shall be clearly indicated in the register as such and not as audit firms.
Revizijski subjekti tretjih držav, registrirani v skladu s členom 45, so jasno prikazani v registru kot taki in ne kot revizijska podjetja.
Updating of registration information
Posodabljanje podatkov o registraciji
Member States shall ensure that statutory auditors and audit firms notify the competent authorities in charge of the public register without undue delay of any change of information contained in the public register.
Države članice zagotovijo, da zakoniti revizorji in revizijska podjetja brez nepotrebnega odlašanja obvestijo pristojne organe, odgovorne za javni register, o vsaki spremembi podatkov iz javnega registra.
The register shall be updated without undue delay after notification.
Register je treba posodobiti po obvestilu brez nepotrebnega odlašanja.
Responsibility for registration information
Odgovornost za registracijske podatke
The information provided to the relevant competent authorities in accordance with Articles 16, 17 and 18 shall be signed by the statutory auditor or audit firm.
Podatke, posredovane ustreznim pristojnim organom v skladu s členi 16, 17 in 18, podpiše zakoniti revizor ali revizijsko podjetje.
Where the competent authority provides for the information to be made available electronically, that can, for example, be done by means of an electronic signature as defined in point 1 of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures [19].Article 20
Kjer pristojni organ omogoči elektronsko dostavo podatkov, je to mogoče storiti na primer z elektronskim podpisom, kakor je opredeljeno v točki 1 člena 2 Direktive 1999/93/ES Evropskega parlamenta in Sveta z dne 13. decembra 1999 o okviru Skupnosti za elektronski podpis [19].Člen 20
The information entered in the public register shall be drawn up in one of the languages permitted by the language rules applicable in the Member State concerned.
Podatki, vpisani v javni register, se navajajo v enem od jezikov, dovoljenih z jezikovnimi pravili, ki se uporabljajo v zadevni državi članici.
Member States may additionally allow the information to be entered in the public register in any other official language(s) of the Community.
Države članice lahko dovolijo, da se podatki dodatno vpišejo v javni register v katerem koli drugem/-ih uradnem jeziku/uradnih jezikih Skupnosti.
Member States may require the translation of the information to be certified.
Države članice lahko zahtevajo overovitev prevoda podatkov.
In all cases, the Member State concerned shall ensure that the register indicates whether or not the translation is certified.
V vseh primerih zadevna država članica zagotovi, da je iz registra razvidno, ali je prevod overjen ali ne.
PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
Poklicna etika, neodvisnost, nepristranskost, zaupnost in poslovna skrivnost
Member States shall ensure that all statutory auditors and audit firms are subject to principles of professional ethics, covering at least their public-interest function, their integrity and objectivity and their professional competence and due care.
Države članice zagotovijo, da so vsi zakoniti revizorji in revizijska podjetja zavezani načelom poklicne etike, ki pokrivajo vsaj njihovo delovanje v javnem interesu, njihovo neoporečnost in nepristranskost ter njihovo strokovno usposobljenost in potrebno skrbnost.
In order to ensure confidence in the audit function and to ensure uniform application of paragraph 1 of this Article, the Commission may, in accordance with the procedure referred to in Article 48(2), adopt principle-based implementing measures governing professional ethics.
Da se zagotovita zaupanje v revizorsko funkcijo in enotna uporaba odstavka 1 tega člena, lahko Komisija v skladu s postopkom iz člena 48(2) sprejme na načelih temelječe izvedbene ukrepe za usmerjanje poklicne etike.
Independence and objectivity
Neodvisnost in nepristranskost
Member States shall ensure that when carrying out a statutory audit, the statutory auditor and/or the audit firm is independent of the audited entity and is not involved in the decision-taking of the audited entity.
Države članice pri izvajanju obvezne revizije zagotavljajo, da je zakoniti revizor in/ali revizijsko podjetje neodvisen/neodvisno od revidiranega subjekta in ni vključen/vključeno v sprejemanje odločitev revidiranega subjekta.
Member States shall ensure that a statutory auditor or an audit firm shall not carry out a statutory audit if there is any direct or indirect financial, business, employment or other relationship — including the provision of additional non-audit services — between the statutory auditor, audit firm or network and the audited entity from which an objective, reasonable and informed third party would conclude that the statutory auditor's or audit firm's independence is compromised.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje ne opravi obvezne revizije, če obstaja kakršen koli posredni ali neposredni finančni, poslovni, zaposlitveni ali drugi odnos, vključno z opravljanjem dodatnih nerevizijskih storitev, med zakonitim revizorjem, revizijskim podjetjem ali mrežo in revidiranim subjektom, na osnovi katerega bi nepristranska, razumna in obveščena tretja stranka zaključila, da je neodvisnost zakonitega revizorja ali revizijskega podjetja ogrožena.
If the statutory auditor's or audit firm's independence is affected by threats, such as self-review, self-interest, advocacy, familiarity or trust or intimidation, the statutory auditor or audit firm must apply safeguards in order to mitigate those threats.
Če neodvisnost zakonitega revizorja ali revizijskega podjetja ogrožajo nevarnosti, kot so samopregledovanje, koristoljubje, zagovarjanje domačnosti ali zaupanje ali ustrahovanje, mora zakoniti revizor ali revizijsko podjetje uporabiti varovala za omilitev teh nevarnosti.
If the significance of the threats compared to the safeguards applied is such that his, her or its independence is compromised, the statutory auditor or audit firm shall not carry out the statutory audit.
Zakoniti revizor ali revizijsko podjetje obvezne revizije ne opravi, če so nevarnosti v primerjavi z uporabljenimi varovali tolikšne, da je neodvisnost ogrožena.
Member States shall in addition ensure that, where statutory audits of public-interest entities are concerned and where appropriate to safeguard the statutory auditor's or audit firm's independence, a statutory auditor or an audit firm shall not carry out a statutory audit in cases of self-review or self-interest.
Hkrati države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje, kadar gre za obvezne revizije subjektov javnega interesa in če je to potrebno za zaščito neodvisnosti zakonitega revizorja ali revizijskega podjetja, ne izvaja obvezne revizije v primeru samopregledovanja ali koristoljubja.
Member States shall ensure that a statutory auditor or audit firm documents in the audit working papers all significant threats to his, her or its independence as well as the safeguards applied to mitigate those threats.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje v revizijskih delovnih papirjih zabeleži vse pomembne nevarnosti za svojo neodvisnost kot tudi uporabljena varovala za omilitev teh nevarnosti.
In order to ensure confidence in the audit function and to ensure uniform application of paragraphs 1 and 2 of this Article, the Commission may, in accordance with the procedure referred to in Article 48(2), adopt principle-based implementing measures concerning:
Da se zagotovi zaupanje v revizijsko funkcijo in enotno uporabo odstavkov 1 in 2 tega člena, lahko Komisija v skladu s postopkom iz člena 48(2) sprejme na načelih temelječe izvedbene ukrepe v zvezi z:
the threats and safeguards referred to in paragraph 2;
nevarnostmi in varovali iz odstavka 2;
the situations in which the significance of the threats, as referred to in paragraph 2, is such that the independence of the statutory auditor or audit firm is compromised;
okoliščinami, v katerih je pomen nevarnosti iz odstavka 2 takšen, da ogroža neodvisnost zakonitega revizorja ali revizijskega podjetja;
the cases of self-review and self-interest referred to in the second subparagraph of paragraph 2, in which statutory audits may or may not be carried out.
vprašanjem, ali se lahko v primerih samopregledovanja in koristoljubja iz drugega pododstavka odstavka 2 izvajajo obvezne revizije ali ne.
Confidentiality and professional secrecy
Zaupnost in poslovna skrivnost
Member States shall ensure that all information and documents to which a statutory auditor or audit firm has access when carrying out a statutory audit are protected by adequate rules on confidentiality and professional secrecy.
Države članice zagotovijo, da so vsi podatki in dokumenti, do katerih imajo zakoniti revizorji in revizijska podjetja dostop, ko izvajajo obvezno revizijo, zaščiteni z ustreznimi pravili o zaupnosti in poslovni skrivnosti.
Confidentiality and professional secrecy rules relating to statutory auditors or audit firms shall not impede enforcement of the provisions of this Directive.
Pravila o zaupnosti in poslovni skrivnosti v zvezi z zakonitimi revizorji in revizijskimi podjetji ne ovirajo uveljavljanja določb te direktive.
Where a statutory auditor or audit firm is replaced by another statutory auditor or audit firm, the former statutory auditor or audit firm shall provide the incoming statutory auditor or audit firm with access to all relevant information concerning the audited entity.
Kjer zakonitega revizorja ali revizijsko podjetje nadomesti drug zakoniti revizor ali revizijsko podjetje, zagotovi prejšnji zakoniti revizor ali revizijsko podjetje novemu zakonitemu revizorju ali revizijskemu podjetju dostop do vseh pomembnih podatkov v zvezi z revidiranim subjektom.
A statutory auditor or audit firm who has ceased to be engaged in a particular audit assignment and a former statutory auditor or audit firm shall remain subject to the provisions of paragraphs 1 and 2 with respect to that audit assignment.
Zakonitega revizorja ali revizijsko podjetje, ki ne sodeluje več pri posamezni revizijski nalogi, in prejšnjega zakonitega revizorja ali revizijsko podjetje še vedno zavezujejo določbe odstavkov 1 in 2 glede te revizijske naloge.
Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
Neodvisnost in nepristranskost zakonitih revizorjev, ki izvajajo obvezno revizijo v imenu revizijskih podjetij
Member States shall ensure that the owners or shareholders of an audit firm as well as the members of the administrative, management and supervisory bodies of such a firm, or of an affiliated firm, do not intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm.
Države članice zagotovijo, da lastniki ali delničarji revizijskega podjetja ter člani upravnih, poslovodnih in nadzornih organov takšnega podjetja ali pridruženega podjetja ne posegajo v izvajanje obvezne revizije na kakršen koli način, ki bi ogrozil neodvisnost in nepristranskost zakonitega revizorja, ki izvaja obvezno revizijo v imenu revizijskega podjetja.
Audit fees
Plačila za revizijske storitve
Member States shall ensure that adequate rules are in place which provide that fees for statutory audits:
Države članice zagotovijo vzpostavitev ustreznih pravil, ki zagotavljajo, da plačila za revizijske storitve:
are not influenced or determined by the provision of additional services to the audited entity;
niso pod vplivom ali niso določena z zagotavljanjem dodatnih storitev, izvedenih za revidirani subjekt;
cannot be based on any form of contingency.
niso predmet kakršnih koli pogojev.
AUDITING STANDARDS AND AUDIT REPORTING
REVIZIJSKI STANDARDI IN REVIZIJSKO POROČANJE
Member States shall require statutory auditors and audit firms to carry out statutory audits in compliance with international auditing standards adopted by the Commission in accordance with the procedure referred to in Article 48(2).
Države članice od zakonitih revizorjev in revizijskih podjetij zahtevajo, da izvajajo obvezne revizije v skladu z mednarodnimi revizijskimi standardi, ki jih je Komisija sprejela v skladu s postopkom iz člena 48(2).
Member States may apply a national auditing standard as long as the Commission has not adopted an international auditing standard covering the same subject-matter.
Države članice lahko uporabijo nacionalni revizijski standard, dokler Komisija ne sprejme mednarodnega revizijskega standarda, ki pokriva isto področje.
Adopted international auditing standards shall be published in full in each of the official languages of the Community in the Official Journal of the European Union.
Sprejeti mednarodni revizijski standardi se objavijo v celoti v vsakem od uradnih jezikov Skupnosti v Uradnem listu Evropske unije.
The Commission may decide, in accordance with the procedure referred to in Article 48(2), on the applicability of international auditing standards within the Community.
Komisija lahko v skladu s postopkom iz člena 48(2) sprejme odločitev o uporabnosti mednarodnih revizijskih standardov v Skupnosti.
The Commission shall adopt international auditing standards for application in the Community only if they:
Komisija sprejme mednarodne revizijske standarde za uporabo v Skupnosti samo, če:
have been developed with proper due process, public oversight and transparency, and are generally accepted internationally;
so bili razviti s primerno predpisanim postopkom, javnim nadzorom in preglednostjo ter so splošno mednarodno sprejeti; in
contribute a high level of credibility and quality to the annual or consolidated accounts in conformity with the principles set out in Article 2(3) of Directive 78/660/EEC and in Article 16(3) of Directive 83/349/EEC; and
prispevajo k visoki stopnji verodostojnosti in kakovosti letnih ali konsolidiranih računovodskih izkazov v skladu z načeli iz člena 2(3) Direktive 78/660/EGS in člena 16(3) Direktive 83/349/EGS; ter
are conducive to the European public good.
koristijo splošnemu evropskemu interesu.
Member States may impose audit procedures or requirements in addition to — or, in exceptional cases, by carving out parts of — the international auditing standards only if these stem from specific national legal requirements relating to the scope of statutory audits.
Države članice lahko predpišejo dodatne revizijske postopke ali zahteve k mednarodnim revizijskim standardom ali v izjemnih primerih izločijo del mednarodnih revizijskih standardov le, če to izhaja iz posebnih nacionalnih pravnih zahtev obvezne revizije.
Member States shall ensure that these audit procedures or requirements comply with the provisions laid down in points (b) and (c) of paragraph 2 and shall communicate them to the Commission and Member States before their adoption.
Države članice zagotovijo, da so ti revizijski postopki ali zahteve v skladu z določbami iz točk (b) in (c) odstavka 2, ter jih pred njihovim sprejetjem sporočijo Komisiji in državam članicam.
In the exceptional case of the carving out of parts of an international auditing standard, Member States shall communicate their specific national legal requirements, as well as the grounds for maintaining them, to the Commission and the other Member States at least six months before their national adoption or, in the case of requirements already existing at the time of adoption of an international auditing standard, at the latest within three months of the adoption of the relevant international auditing standard.
V izjemnem primeru izločitve delov mednarodnega revizijskega standarda sporočijo države članice posebne nacionalne pravne zahteve in temelje za njihovo ohranitev Komisiji in drugim državam članicam vsaj šest mesecev pred sprejetjem na nacionalni ravni ali v primerih zahtev, ki so že obstajale ob sprejetju mednarodnega revizijskega standarda, najpozneje v treh mesecih po sprejetju ustreznega mednarodnega revizijskega standarda.
Member States may impose additional requirements relating to the statutory audits of annual and consolidated accounts for a period expiring on 29 June 2010.
Države članice lahko uvedejo dodatne zahteve v zvezi z obveznimi revizijami letnih in konsolidiranih računovodskih izkazov za obdobje, ki se izteče 29. junija 2010.
Statutory audits of consolidated accounts
Obvezne revizije konsolidiranih računovodskih izkazov
Member States shall ensure that in the case of a statutory audit of the consolidated accounts of a group of undertakings:
Države članice zagotovijo, da v primeru obvezne revizije konsolidiranih računovodskih izkazov skupine podjetij:
the group auditor bears the full responsibility for the audit report in relation with the consolidated accounts;
revizor skupine nosi popolno odgovornost za revizijsko poročilo o konsolidiranih računovodskih izkazih;