natgillin/translations-raw huggingface dataset:
‘third-country auditor’ means a natural person who carries out audits of the annual or consolidated accounts of a company incorporated in a third country;
„revizor tretje države“ je fizična oseba, ki izvaja revizije letnih ali konsolidiranih računovodskih izkazov družbe iz tretje države;
‘group auditor’ means the statutory auditor(s) or audit firm(s) carrying out the statutory audit of consolidated accounts;
„revizor skupine“ je/so zakoniti revizor/zakoniti revizorji ali revizijsko podjetje/revizijska podjetja, ki izvaja/izvajajo obvezno revizijo konsolidiranih računovodskih izkazov;
‘network’ means the larger structure:
„mreža“ je večja struktura:
which is aimed at cooperation and to which a statutory auditor or an audit firm belongs, and
ki je namenjena sodelovanju in v katero spada zakoniti revizor ali revizijsko podjetje, in
which is clearly aimed at profit- or cost-sharing or shares common ownership, control or management, common quality-control policies and procedures, a common business strategy, the use of a common brand-name or a significant part of professional resources;
ki je jasno usmerjena k skupni delitvi dobička ali stroškov ali ima skupno lastništvo, nadzor ali upravo, skupne usmeritve in postopke obvladovanja kakovosti, skupno poslovno strategijo, skupno uporabo blagovne znamke ali pomembnega dela strokovnih virov;
‘affiliate of an audit firm’ means any undertaking, regardless of its legal form, which is connected to an audit firm by means of common ownership, control or management;
„podružnica revizijskega podjetja“ je vsako podjetje ne glede na njegovo pravno obliko, ki je z revizijskim podjetjem povezano s skupnim lastništvom, nadzorom ali upravljanjem;
‘audit report’ means the report referred to in Article 51a of Directive 78/660/EEC and Article 37 of Directive 83/349/EEC issued by the statutory auditor or audit firm;
„revizijsko poročilo“ je poročilo iz člena 51a Direktive 78/660/EGS in člena 37 Direktive 83/349/EGS, ki ga je izdal zakoniti revizor ali revizijsko podjetje;
‘competent authorities’ means the authorities or bodies designated by law that are in charge of the regulation and/or oversight of statutory auditors and audit firms or of specific aspects thereof; the reference to ‘competent authority’ in a specific article means a reference to the authority or body(ies) responsible for the functions referred to in that Article;
„pristojni organi“ so organi ali telesa, določena z zakonodajo, ki so pooblaščeni za pravno ureditev ter/ali nadzor zakonitih revizorjev in revizijskih podjetij ali posebnih vidikov ureditve in/ali nadzora; sklicevanje na „pristojni organ“ v posameznem členu je sklicevanje na organ ali telo/telesa, odgovoren/odgovorna za naloge iz navedenega člena;
‘international auditing standards’ means International Standards on Auditing (ISA) and related Statements and Standards, insofar as relevant to the statutory audit;
„mednarodni revizijski standardi“ so Mednarodni standardi revidiranja (MSR) ter z njimi povezana stališča in standardi, če so povezani z obvezno revizijo;
‘international accounting standards’ means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);
„mednarodni računovodski standardi“ so Mednarodni računovodski standardi (MRS), Mednarodni standardi računovodskega poročanja (MSRP) in pripadajoče razlage (Razlage SIC-IFRIC), poznejše spremembe teh standardov in pripadajoče razlage, prihodnji standardi in pripadajoče razlage, ki jih je izdal ali sprejel Odbor za mednarodne računovodske standarde (IASB);
‘public-interest entities’ means entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC, credit institutions as defined in point 1 of Article 1of Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions [16] and insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC.
„subjekti javnega interesa“ so subjekti, ki jih ureja zakonodaja države članice in ki lahko trgujejo z vrednostnimi papirji na reguliranem trgu katere koli države članice v smislu točke 14 člena 4(1) Direktive 2004/39/ES, kreditne institucije v smislu točke 1 člena 1 Direktive 2000/12/ES Evropskega parlamenta in Sveta z dne 20. marca 2000 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij [16] in zavarovalnice v smislu člena 2(1) Direktive 91/674/EGS.
Member States may also designate other entities as public-interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees;
Države članice lahko za subjekte javnega interesa imenujejo tudi druge družbe, na primer subjekte, ki imajo zaradi svoje narave poslovanja, velikosti ali števila zaposlenih javni pomen;
‘cooperative’ means a European Cooperative Society as defined in Article 1 of Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) [17], or any other cooperative for which a statutory audit is required under Community law, such as credit institutions as defined in point 1 of Article 1 of Directive 2000/12/EC and insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC;
„zadruga“ je evropska zadruga, kot je določena v členu 1 Uredbe Sveta (ES) št. 1435/2003 z dne 22. julija 2003 o statutu evropske zadruge (SCE) [17], ali katera koli druga zadruga, za katero se na podlagi zakonodaje Skupnosti zahteva obvezna revizija, kot so kreditne institucije, določene v točki 1 člena 1 Direktive 2000/12/ES, ter zavarovalnice v smislu člena 2(1) Direktive 91/674/EGS;
‘non-practitioner’ means any natural person who, for at least three years before his or her involvement in the governance of the public oversight system, has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of the administrative or management body of an audit firm and has not been employed by, or otherwise associated with, an audit firm;
„neaktivni revizor“ je vsaka fizična oseba, ki vsaj tri leta pred sodelovanjem pri upravljanju sistema javnega nadzora ni izvajala obveznih revizij, ni imela volilnih pravic v revizijskem podjetju, ni bila članica upravnega ali poslovodnega telesa revizijskega podjetja in ni bila zaposlena v revizijskem podjetju ali kako drugače povezana z njim;
‘key audit partner(s)’ mean(s):
„ključni revizijski partner/ključni revizijski partnerji“ je/so:
the statutory auditor(s) designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; or
zakoniti revizor/zakoniti revizorji, ki ga/jih revizijsko podjetje imenuje za posamezni revizijski posel kot glavnega/glavne odgovornega/odgovorne za izvajanje obvezne revizije v imenu revizijskega podjetja; ali
in the case of a group audit, at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or
v primeru revizije skupine vsaj zakoniti revizor/zakoniti revizorji, ki ga/jih revizijsko podjetje imenuje kot glavnega/glavne odgovornega/odgovorne za izvajanje obvezne revizije na ravni skupine, in zakoniti revizor/zakoniti revizorji, ki je določen/so določeni kot glavni odgovoren/odgovorni na ravni pomembnih odvisnih podjetij; ali
the statutory auditor(s) who sign(s) the audit report.
zakoniti revizor/zakoniti revizorji, ki podpiše/podpišejo revizijsko poročilo.
APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
DOVOLJENJE, STALNO IZOBRAŽEVANJE IN MEDSEBOJNO PRIZNAVANJE
Approval of statutory auditors and audit firms
Podelitev dovoljenja zakonitim revizorjem in revizijskim podjetjem
A statutory audit shall be carried out only by statutory auditors or audit firms which are approved by the Member State requiring the statutory audit.
Obvezno revizijo izvajajo le zakoniti revizorji ali revizijska podjetja, ki imajo dovoljenje države članice, ki zahteva obvezno revizijo.
Each Member State shall designate competent authorities which shall be responsible for approving statutory auditors and audit firms.
Vsaka država članica imenuje pristojne organe, odgovorne za podelitev dovoljenj zakonitim revizorjem in revizijskim podjetjem.
The competent authorities may be professional associations, provided that they are subject to a system of public oversight as provided for in Chapter VIII.
Pristojni organi so lahko strokovna združenja, če so predmet sistema javnega nadzora, kot je predviden v poglavju VIII.
Without prejudice to Article 11, the competent authorities of the Member States may approve as statutory auditors only natural persons who satisfy at least the conditions laid down in Articles 4 and 6 to 10.
Brez poseganja v člen 11 lahko pristojni organi držav članic podelijo dovoljenje za zakonitega revizorja le fizičnim osebam, ki ustrezajo vsaj merilom, ki so določena v členih 4 in 6 do 10.
The competent authorities of the Member States may approve as audit firms only those entities which satisfy the following conditions:
Pristojni organi držav članic lahko podelijo dovoljenje za revizijsko podjetje le tistim subjektom, ki izpolnjujejo naslednje pogoje:
the natural persons who carry out statutory audits on behalf of an audit firm must satisfy at least the conditions imposed by Articles 4 and 6 to 12 and must be approved as statutory auditors in the Member State concerned;
fizične osebe, ki izvajajo obvezne revizije v imenu revizijskega podjetja, morajo izpolnjevati vsaj pogoje iz členov 4 in 6 do 12 ter morajo imeti dovoljenje zakonitega revizorja v zadevni državi članici;
a majority of the voting rights in an entity must be held by audit firms which are approved in any Member State or by natural persons who satisfy at least the conditions imposed by Articles 4 and 6 to 12.
večino volilnih pravic v subjektu morajo imeti revizijska podjetja z dovoljenjem katere koli države članice ali fizične osebe, ki izpolnjujejo vsaj pogoje iz členov 4 in 6 do12.
Member States may provide that such natural persons must also have been approved in another Member State.
Države članice lahko določijo, da morajo imeti te fizične osebe tudi dovoljenje druge države članice.
For the purpose of the statutory audit of cooperatives and similar entities as referred to in Article 45 of Directive 86/635/EEC, Member States may establish other specific provisions in relation to voting rights;
Za obvezne revizije zadrug in podobnih subjektov iz člena 45 Direktive 86/635/EGS lahko države članice določijo druge posebne določbe v zvezi z volilnimi pravicami;
a majority — up to a maximum of 75 % — of the members of the administrative or management body of the entity must be audit firms which are approved in any Member State or natural persons who satisfy at least the conditions imposed by Articles 4 and 6 to 12.
večino – do največ 75 % – članov upravnega ali poslovodnega telesa subjekta morajo sestavljati revizijska podjetja z dovoljenjem katere koli države članice ali fizične osebe, ki izpolnjujejo vsaj pogoje iz členov 4 in 6 do 12.
Where such a body has no more than two members, one of those members must satisfy at least the conditions in this point;
Kjer tako telo nima več kot dveh članov, mora eden izmed članov izpolnjevati vsaj pogoje te točke;
the firm must satisfy the condition imposed by Article 4.
podjetje mora izpolnjevati pogoje iz člena 4.
Member States may set additional conditions only in relation to point (c).
Države članice lahko postavijo dodatne zahteve le v zvezi s točko (c).
Such conditions shall be proportionate to the objectives pursued and shall not go beyond what is strictly necessary.
Takšne zahteve morajo biti sorazmerne s cilji, ki jih želijo doseči, in ne presegati nujno potrebnega.
Good repute
Ugled
The competent authorities of a Member State may grant approval only to natural persons or firms of good repute.
Pristojni organi države članice lahko podelijo dovoljenje le fizičnim osebam ali podjetjem, ki imajo dober ugled.
Withdrawal of approval
Odvzem dovoljenja
Approval of a statutory auditor or an audit firm shall be withdrawn if the good repute of that person or firm has been seriously compromised.
Zakonitemu revizorju ali revizijskemu podjetju se dovoljenje odvzame, če je bil ugled te osebe ali podjetja resno ogrožen.
Member States may, however, provide for a reasonable period of time for the purpose of meeting the requirements of good repute.
Države članice pa lahko določijo razumen rok za izpolnitev zahtev o ugledu.
Approval of an audit firm shall be withdrawn if any of the conditions imposed in Article 3(4), points (b) and (c) is no longer fulfilled.
Revizijskemu podjetju se dovoljenje odvzame, če kateri koli pogoj iz člena 3(4)(b) in (c) ni več izpolnjen.
Member States may, however, provide for a reasonable period of time for the purpose of fulfilling those conditions.
Države članice pa lahko določijo razumen rok za izpolnitev teh pogojev.
Where the approval of a statutory auditor or of an audit firm is withdrawn for any reason, the competent authority of the Member State where the approval is withdrawn shall communicate that fact and the reasons for the withdrawal to the relevant competent authorities of Member States where the statutory auditor or audit firm is also approved which are entered in the first-named Member State's register in accordance with Article 16(1), point (c).
Kjer se zakonitemu revizorju ali revizijskemu podjetju dovoljenje zaradi kakršnega koli razloga odvzame, obvesti pristojni organ države članice, v kateri je bilo dovoljenje odvzeto, o odvzemu in razlogih zanj ustrezne pristojne organe drugih držav članic, v katerih imata zakoniti revizor ali podjetje tudi podeljeno dovoljenje in so vpisane v register prvo navedene države članice v skladu s členom 16(1)(c).
Educational qualifications
Izobrazba
Without prejudice to Article 11, a natural person may be approved to carry out a statutory audit only after having attained university entrance or equivalent level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university final or equivalent examination level, organised or recognised by the Member State concerned.
Brez poseganja v člen 11 se fizični osebi lahko dovoli opravljanje obvezne revizije le, če je po pridobitvi izobrazbe, ustrezne za vpis na univerzitetno ali enakovredno raven, zaključila tečaj teoretičnega usposabljanja, opravila praktično usposabljanje in opravila izpit o strokovni usposobljenosti, ki je enakovreden zaključnemu izpitu na univerzitetni ali enakovredni ravni, ki ga organizira ali priznava zadevna država članica.
Examination of professional competence
Izpit o strokovni usposobljenosti
The examination of professional competence referred to in Article 6 shall guarantee the necessary level of theoretical knowledge of subjects relevant to statutory audit and the ability to apply such knowledge in practice.
Izpit o strokovni usposobljenosti iz člena 6 zagotavlja potrebno raven teoretičnega znanja pri predmetih, ki so pomembni za obvezno revizijo, in sposobnost uporabe tega znanja v praksi.
Part at least of that examination shall be written.
Vsaj del tega izpita je pisen.
Test of theoretical knowledge
Preskus teoretičnega znanja
The test of theoretical knowledge included in the examination shall cover the following subjects in particular:
Preskus teoretičnega znanja, ki je del izpita o strokovni usposobljenosti, zajema zlasti naslednje predmete:
general accounting theory and principles;
splošna računovodska teorija in načela;
legal requirements and standards relating to the preparation of annual and consolidated accounts;
pravne zahteve in standardi v zvezi s pripravo letnih in konsolidiranih računovodskih izkazov;
international accounting standards;
mednarodni računovodski standardi;
financial analysis;
finančna analiza;
cost and management accounting;
stroškovno in poslovodno računovodstvo;
risk management and internal control;
obvladovanje tveganja in notranje kontroliranje;
auditing and professional skills;
revidiranje in strokovno znanje;
legal requirements and professional standards relating to statutory audit and statutory auditors;
pravne zahteve in strokovni standardi v zvezi z obvezno revizijo in zakonitimi revizorji;
international auditing standards;
mednarodni revizijski standardi;
professional ethics and independence.
poklicna etika in neodvisnost.
It shall also cover at least the following subjects insofar as they are relevant to auditing:
Zajema vsaj še naslednje predmete, kolikor so pomembni za revizijo:
company law and corporate governance;
pravo družb in upravljanje podjetij;
the law of insolvency and similar procedures;
pravo o plačilni nesposobnosti in podobnih postopkih;
tax law;
davčno pravo;
civil and commercial law;
civilno in gospodarsko pravo;
social security law and employment law;
pravo o socialni varnosti in delovno pravo;
information technology and computer systems;
informacijska tehnologija in računalniški sistemi;
business, general and financial economics;
poslovna, splošna in finančna ekonomija;
mathematics and statistics;
matematika in statistika;
basic principles of the financial management of undertakings.
temeljna načela finančnega upravljanja podjetij.
The Commission may, in accordance with the procedure referred to in Article 48(2), adapt the list of subjects to be included in the test of theoretical knowledge referred to in paragraph 1.
Komisija lahko v skladu s postopkom iz člena 48(2) prilagodi seznam predmetov, ki se vključijo v preskus teoretičnega znanja iz odstavka 1.
When adopting those implementing measures the Commission shall take into account developments in auditing and the audit profession.
Komisija pri sprejemanju teh izvedbenih ukrepov upošteva razvoj revidiranja in revizijsko stroko.
By way of derogation from Articles 7 and 8, a Member State may provide that a person who has passed a university or equivalent examination or holds a university degree or equivalent qualification in one or more of the subjects referred to in Article 8 may be exempted from the test of theoretical knowledge in the subjects covered by that examination or degree.
Z odstopanjem od členov 7 in 8 lahko država članica določi, da je lahko oseba, ki je opravila univerzitetni ali enakovredni izpit ali ima univerzitetno diplomo ali enakovredne kvalifikacije iz enega ali več predmetov iz člena 8, oproščena preskusa teoretičnega znanja iz predmetov, zajetih v ta izpit ali diplomo.
By way of derogation from Article 7, a Member State may provide that a holder of a university degree or equivalent qualification in one or more of the subjects referred to in Article 8 may be exempted from the test of the ability to apply in practice his or her theoretical knowledge of such subjects if he or she has received practical training in those subjects attested by an examination or diploma recognised by the State.
Z odstopanjem od člena 7 lahko država članica določi, da je oseba, ki ima univerzitetno diplomo ali enakovredne kvalifikacije iz enega ali več predmetov iz člena 8, lahko oproščena preskusa, ali je sposobna uporabiti svoje teoretično znanje v praksi, če se je iz teh predmetov praktično usposabljala in je bilo to usposabljanje potrjeno z izpitom ali diplomo, ki jo priznava država.
Practical training
Praktično usposabljanje
In order to ensure the ability to apply theoretical knowledge in practice, a test of which is included in the examination, a trainee shall complete a minimum of three years' practical training in, inter alia, the auditing of annual accounts, consolidated accounts or similar financial statements.
Za zagotovitev sposobnosti uporabe teoretičnega znanja v praksi, katere preskus je vključen v izpit, opravi zaključi kandidat najmanj triletno praktično usposabljanje na področjih, ki med drugim zajemajo revidiranje letnih, konsolidiranih ali podobnih računovodskih izkazov.
At least two thirds of such practical training shall be completed with a statutory auditor or audit firm approved in any Member State.
Vsaj dve tretjini praktičnega usposabljanja se opravita pri zakonitem revizorju ali revizijskem podjetju z dovoljenjem katere koli države članice.
Member States shall ensure that all training is carried out with persons providing adequate guarantees regarding their ability to provide practical training.
Države članice zagotovijo, da usposabljanje izvajajo osebe z ustreznimi zagotovili glede njihovih sposobnosti za izvajanje praktičnega usposabljanja.
Qualification through long-term practical experience
Usposobljenost z dolgoročnimi praktičnimi izkušnjami
A Member State may approve a person who does not satisfy the conditions laid down in Article 6 as a statutory auditor, if he or she can show either:
Država članica lahko podeli dovoljenje za zakonitega revizorja osebi, ki ne izpolnjuje pogojev iz člena 6, če lahko dokaže, da je bila:
that he or she has, for 15 years, engaged in professional activities which have enabled him or her to acquire sufficient experience in the fields of finance, law and accountancy, and has passed the examination of professional competence referred to in Article 7, or
15 let zaposlena v poklicnih dejavnostih, v katerih je pridobila dovolj izkušenj na področjih financ, prava in računovodstva, in je opravila izpit o strokovni usposobljenosti iz člena 7; ali
that he or she has, for seven years, engaged in professional activities in those fields and has, in addition, undergone the practical training referred to in Article 10 and passed the examination of professional competence referred to in Article 7.
7 let zaposlena v poklicnih dejavnostih na teh področjih ter je opravila praktično usposabljanje iz člena 10 in izpit o strokovni usposobljenosti iz člena 7.
Combination of practical training and theoretical instruction
Povezovanje praktičnega usposabljanja in teoretične izobrazbe
Member States may provide that periods of theoretical instruction in the fields referred to in Article 8 shall count towards the periods of professional activity referred to in Article 11, provided that such instruction is attested by an examination recognised by the State.
Države članice lahko določijo, da se obdobja teoretičnega izobraževanja na področjih iz člena 8 štejejo k obdobju poklicne dejavnosti iz člena 11, pod pogojem, da je tako izobraževanje potrjeno z državno priznanim izpitom.
Such instruction shall not last less than one year, nor may it reduce the period of professional activity by more than four years.
Tako izobraževanje ne sme trajati manj kot eno leto in ne sme skrajšati obdobja poklicne dejavnosti za več kot štiri leta.
The period of professional activity and practical training shall not be shorter than the course of theoretical instruction together with the practical training required in Article 10.
Obdobje poklicne dejavnosti in praktičnega usposabljanja ni krajše od obdobja teoretičnega izobraževanja in praktičnega usposabljanja iz člena 10.
Continuing education
Stalno izobraževanje
Member States shall ensure that statutory auditors are required to take part in appropriate programmes of continuing education in order to maintain their theoretical knowledge, professional skills and values at a sufficiently high level, and that failure to respect the continuing education requirements is subject to appropriate penalties as referred to in Article 30.
Država članica zagotavlja, da so zakoniti revizorji zavezani k udeležbi v ustreznih programih stalnega izobraževanja za ohranitev teoretičnega in strokovnega znanja ter vrednot na ustrezno visoki ravni in da je neizpolnjevanje zahtev stalnega izobraževanja predmet ustreznih kazni iz člena 30.
Approval of statutory auditors from other Member States
Podelitev dovoljenja zakonitim revizorjem iz drugih držav članic