natgillin/translations-raw huggingface dataset:
At least two thirds of such practical training shall be completed with a statutory auditor or an audit firm approved in any Member State.’
Države članice zagotovijo, da morajo zakoniti revizorji sodelovati v ustreznih programih stalnega izobraževanja, da bi ohranili teoretično in strokovno znanje ter vrednote na ustrezno visoki ravni; zagotovijo tudi, da je neizpolnjevanje zahtev po stalnem izobraževanja predmet ustreznih sankcij v skladu s členom 30.“;
Article 13 is replaced by the following:
člen 14 se nadomesti z naslednjim:
‘Article 13
„Člen 14
Continuing education
Podelitev dovoljenja zakonitim revizorjem iz druge države članice
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 sanctions as referred to in Article 30.’
Pristojni organi uvedejo postopke za podelitev dovoljenja zakonitim revizorjem z dovoljenjem drugih držav članic.
Article 14 is replaced by the following:
V okviru teh postopkov je dovoljeno zahtevati samo zaključek prilagoditvenega obdobja iz točke (g) člena 3(1) Direktive 2005/36/ES Evropskega parlamenta in Sveta ali uspešno opravljen preizkus poklicne usposobljenosti iz točke (h) navedene določbe.
‘Article 14
Država članica gostiteljica odloči, ali za prosilca za dovoljenje velja prilagoditveno obdobje iz točke (g) člena 3(1) Direktive 2005/36/ES ali preizkus poklicne usposobljenosti iz točke (h) navedene določbe.
Approval of statutory auditors from another Member State
Prilagoditveno obdobje ne presega treh let, prosilca pa se oceni.
The competent authorities shall establish procedures for the approval of statutory auditors who have been approved in other Member States.
Preizkus poklicne usposobljenosti se izvede v enem od jezikov, dovoljenih v skladu z jezikovnimi pravili, ki se uporabljajo v zadevni državi članici gostiteljici.
Those procedures shall not go beyond the requirement to complete an adaptation period as defined in point (g) of Article 3(1) of Directive 2005/36/EC of the European Parliament and of the Council or to pass an aptitude test as defined in point (h) of that provision.
V preizkusu se preveri le ustrezno znanje zakonitega revizorja o zakonodaji in predpisih navedene države članice gostiteljice, kolikor je to pomembno za izvajanje obvezne revizije.
The host Member State shall decide whether the applicant seeking approval is to be subject to an adaptation period as defined in point (g) of Article 3(1) of Directive 2005/36/EC or an aptitude test as defined in point (h) of that provision.
Pristojni organi sodelujejo v okviru CEAOB, da bi dosegli konvergenco zahtev prilagoditvenega obdobja in preizkusa poklicne usposobljenosti.
The adaptation period shall not exceed three years and the applicant shall be subject to an assessment.
Tako bodo povečali preglednost in predvidljivost zahtev.
The aptitude test shall be conducted in one of the languages permitted by the language rules applicable in the host Member State concerned.
Sodelujejo s CEAOB in pristojnimi organi iz člena 20 Uredbe (EU) št. 537/2014, če je ta konvergenca povezana z obveznimi revizijami subjektov javnega interesa.
It shall cover only the statutory auditor's adequate knowledge of the laws and regulations of that host Member State in so far as it is relevant to statutory audits.
v členu 15 se odstavek 1 nadomesti z naslednjim:
The competent authorities shall cooperate within the framework of the CEAOB with a view to achieving a convergence of the requirements of the adaptation period and the aptitude test.
Vsaka država članica zagotovi, da so zakoniti revizorji in revizijska podjetja vpisani v javnem registru v skladu s členoma 16 in 17.
They shall enhance the transparency and predictability of the requirements.
V izjemnih okoliščinah lahko države članice odstopijo od zahtev, navedenih v tem členu in členu 16, v zvezi z razkritjem le do mere, potrebne za ublažitev neizbežne in hude nevarnosti glede osebne varnosti katere koli osebe.“;
They shall cooperate with the CEAOB and with the competent authorities referred to in Article 20 of Regulation (EU) No 537/2014 in so far as such convergence relates to statutory audits of public-interest entities.
v členu 17(1) se doda naslednja točka:
In Article 15, paragraph 1 is replaced by the following:
kadar je revizijsko podjetje registrirano v skladu s členom 3a(3), če je ustrezno.“;
Each Member State shall ensure that statutory auditors and audit firms are entered in a public register in accordance with Articles 16 and 17.
člen 21 se spremeni:
In exceptional circumstances, Member States may derogate from 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.’
naslov se nadomesti z naslednjim:
In Article 17(1), the following point is added:
„Poklicna etika in poklicna nezaupljivost“;
where applicable, whether the audit firm is registered pursuant to Article 3a(3).’
odstavek 2 se nadomesti:
Article 21 is amended as follows:
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje pri izvajanju obvezne revizije med celotno revizijo ohrani poklicno nezaupljivost, pri čemer se ne glede na svoje pretekle izkušnje v zvezi s poštenostjo in integriteto vodstva revidiranega subjekta in oseb, ki so odgovorne za upravljanje subjekta, priznava možnost pomembnih napačnih navedb zaradi dejstev ali ravnanj, ki nakazujejo nepravilnosti, vključno s prevarami ali napakami.
the title is replaced by the following:
Zakoniti revizor ali revizijsko podjetje ohrani poklicno nezaupljivost zlasti pri pregledovanju ocen vodstva v zvezi s poštenimi vrednostmi, oslabitvijo sredstev, rezervacijami in prihodnjimi denarnimi tokovi, ki so pomembni za zmožnost subjekta, da nadaljuje z rednim poslovanjem.
‘Professional ethics and scepticism’;
V tem členu ‚poklicna nezaupljivost‘ pomeni odnos, ki vključuje kritično razmišljanje, ki je pozorno na okoliščine, ki lahko kažejo na morebitno napačno navedbo zaradi napake ali prevare, ter kritično oceno revizijskih dokazov.“;
paragraph 2 is replaced by the following:
člen 22 se spremeni:
Member States shall ensure that, when the statutory auditor or the audit firm carries out the statutory audit, he, she or it maintains professional scepticism throughout the audit, recognising the possibility of a material misstatement due to facts or behaviour indicating irregularities, including fraud or error, notwithstanding the statutory auditor's or the audit firm's past experience of the honesty and integrity of the audited entity's management and of the persons charged with its governance.
odstavek 1 se nadomesti z naslednjim:
The statutory auditor or the audit firm shall maintain professional scepticism in particular when reviewing management estimates relating to fair values, the impairment of assets, provisions, and future cash flow relevant to the entity's ability to continue as a going concern.
Države članice zagotavljajo, da so pri izvajanju obvezne revizije zakoniti revizor ali revizijsko podjetje ter vse fizične osebe, ki bi lahko neposredno ali posredno vplivale na rezultat obvezne revizije, neodvisni od revidiranega subjekta in niso vključeni v sprejemanje odločitev revidiranega subjekta.
For the purposes of this Article, “professional scepticism” means an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.’
Neodvisnost se zahteva vsaj v obdobju, ki ga zajemajo računovodski izkazi, ki se revidirajo, ter obdobju, v katerem se izvaja obvezna revizija.
Article 22 is amended as follows:
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje sprejme vse razumne ukrepe, s katerimi zagotovi, da med opravljanjem obvezne revizije na njegovo neodvisnost ne vpliva nobeno obstoječe ali morebitno nasprotje interesov ali poslovni ali drug neposreden ali posreden odnos, ki vključuje zakonitega revizorja ali revizijsko podjetje, ki izvaja obvezno revizijo, in po potrebi njegovo mrežo, poslovodno osebje, revizorje, zaposlene, katere koli druge fizične osebe, katerih storitve so na voljo zakonitemu revizorju ali revizijskemu podjetju ali kateri koli osebi, ki je z zakonitim revizorjem ali revizijskim podjetjem neposredno ali posredno povezana zaradi nadzora, ali je pod njihovim nadzorom.
paragraph 1 is replaced by the following:
Zakoniti revizor ali revizijsko podjetje obvezne revizije ne izvede, če obstaja kakršna koli nevarnost glede samopregledovanja, koristoljubja, zagovorništva, domačnosti ali ustrahovanja, ki nastane zaradi finančnih, osebnih ali poslovnih odnosov oz. delovnih ali drugačnih razmerij med:
Member States shall ensure that, when carrying out a statutory audit, a statutory auditor or an audit firm, and any natural person in a position to directly or indirectly influence the outcome of the statutory audit, is independent of the audited entity and is not involved in the decision-taking of the audited entity.
zakonitim revizorjem, revizijskim podjetjem, njegovim omrežjem in katero koli fizično osebo, ki bi lahko vplivala na rezultat obvezne revizije, ter
Independence shall be required at least during both the period covered by the financial statements to be audited and the period during which the statutory audit is carried out.
revidiranim subjektom,
Member States shall ensure that a statutory auditor or an audit firm takes all reasonable steps to ensure that, when carrying out a statutory audit, his, her or its independence is not affected by any existing or potential conflict of interest or business or other direct or indirect relationship involving the statutory auditor or the audit firm carrying out the statutory audit and, where appropriate, its network, managers, auditors, employees, any other natural persons whose services are placed at the disposal or under the control of the statutory auditor or the audit firm, or any person directly or indirectly linked to the statutory auditor or the audit firm by control.
zaradi česar bi lahko nepristranska, razumna in obveščena tretja stran ob upoštevanju uporabljenih zaščitnih ukrepov sklepala, da je ogrožena neodvisnost zakonitega revizorja ali revizijskega podjetja.“;
The statutory auditor or the audit firm shall not carry out a statutory audit if there is any threat of self-review, self-interest, advocacy, familiarity or intimidation created by financial, personal, business, employment or other relationships between:
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje, njuni ključni revizijski partnerji, njuni zaposleni in katera koli druga fizična oseba, katere storitve so na voljo takemu zakonitemu revizorju ali revizijskemu podjetju ali so pod njegovim nadzorom in ki je neposredno vključena v dejavnosti obvezne revizije, ter osebe, ki so tesno povezane z njimi v smislu člena 1(2) Direktive Komisije 2004/72/ES, niso lastniki in nimajo materialnega interesa ali neposredne pravice do udeležbe oz. ne sodelujejo pri kakršni koli transakciji v zvezi s katerim koli finančnim instrumentom, ki ga izda, zanj jamči ali ga drugače podpira kateri koli revidirani subjekt s področja njihovih dejavnosti obvezne revizije, razen če gre za deleže v posredni lasti prek razpršenih kolektivnih naložbenih shem, vključno z upravljanimi skladi, kot so pokojninski skladi ali življenjska zavarovanja.
the statutory auditor, the audit firm, its network, and any natural person in a position to influence the outcome of the statutory audit, and
odstavek 4 se nadomesti z naslednjim:
the audited entity,
Države članice zagotovijo, da osebe ali podjetja iz odstavka 2 niso udeležene pri rezultatih ali drugače vplivajo na rezultate obvezne revizije katerega koli posameznega revidiranega subjekta, če so:
as a result of which an objective, reasonable and informed third party, taking into account the safeguards applied, would conclude that the statutory auditor's or the audit firm's independence is compromised.’
lastniki finančnih instrumentov revidiranega subjekta, razen če gre za deleže v posredni lasti prek razpršenih kolektivnih naložbenih shem;
Member States shall ensure that a statutory auditor, an audit firm, their key audit partners, their employees, and any other natural person whose services are placed at the disposal or under the control of such statutory auditor or audit firm and who is directly involved in statutory audit activities, and persons closely associated with them within the meaning of Article 1(2) of Commission Directive 2004/72/EC, do not hold or have a material and direct beneficial interest in, or engage in any transaction in any financial instrument issued, guaranteed, or otherwise supported by, any audited entity within their area of statutory audit activities, other than interests owned indirectly through diversified collective investment schemes, including managed funds such as pension funds or life insurance.
lastniki finančnih instrumentov katerega koli subjekta, povezanega z revidiranim subjektom, katerih lastništvo bi lahko povzročilo ali se na splošno obravnavalo kot vzrok za nasprotje interesov, razen če gre za deleže v posredni lasti prek razpršenih kolektivnih naložbenih shem;
paragraph 4 is replaced by the following:
bili v obdobju iz odstavka 1 v delovnem razmerju ali imeli poslovni ali drugačen odnos s tem revidiranim subjektom, ki bi lahko povzročil nasprotje interesov ali se na splošno obravnaval kot vzrok zanj.“;
Member States shall ensure that persons or firms referred to in paragraph 2 do not participate in or otherwise influence the outcome of a statutory audit of any particular audited entity if they:
dodajo se naslednji odstavki:
own financial instruments of the audited entity, other than interests owned indirectly through diversified collective investment schemes;
Osebe ali podjetja iz odstavka 2 ne zahtevajo ali sprejemajo denarnih in nedenarnih daril ali uslug od revidiranega subjekta ali katerega koli subjekta, povezanega z revidiranim subjektom, razen če bi nepristranska, razumna in obveščena tretja stran zadevno vrednost ocenila kot zanemarljivo.
own financial instruments of any entity related to an audited entity, the ownership of which may cause, or may be generally perceived as causing, a conflict of interest, other than interests owned indirectly through diversified collective investment schemes;
Če je revidirani subjekt v obdobju, na katerega se nanašajo računovodski izkazi, prevzet s strani drugega subjekta, če se z drugim subjektom združi ali če ga drug subjekt prevzame, zakoniti revizor ali revizijsko podjetje opredeli in oceni vse trenutne ali nedavne interese ali odnose, vključno z vsemi nerevizijskimi storitvami, ki so se opravile za ta subjekt in bi lahko ob upoštevanju razpoložljivih zaščitnih ukrepov ogrozile revizorjevo neodvisnost in zmožnost nadaljevanja obvezne revizije po datumu začetka učinkovanja združitve ali prevzema.
have had an employment, or a business or other relationship with that audited entity within the period referred in paragraph 1 that may cause, or may be generally perceived as causing, a conflict of interest.’
Zakoniti revizor ali revizijsko podjetje čim prej, najpozneje pa v treh mesecih, sprejme vse potrebne ukrepe za prekinitev kakršnih kolih trenutnih interesov ali odnosov, ki bi lahko ogrozili njegovo neodvisnost in – če je to mogoče – sprejme zaščitne ukrepe, da bi čim bolj zmanjšal vse nevarnosti za svojo neodvisnost, ki bi se lahko pojavile zaradi predhodnih in trenutnih interesov ter odnosov.“;
the following paragraphs are added:
„Člen 22a
Persons or firms referred to in paragraph 2 shall not solicit or accept pecuniary and non-pecuniary gifts or favours from the audited entity or any entity related to an audited entity unless an objective, reasonable and informed third party would consider the value thereof as trivial or inconsequential.
Zaposlovanje nekdanjih zakonitih revizorjev ali zaposlenih pri zakonitih revizorjih ali v revizijskem podjetju s strani revidiranih subjektov
If, during the period covered by the financial statements, an audited entity is acquired by, merges with, or acquires another entity, the statutory auditor or the audit firm shall identify and evaluate any current or recent interests or relationships, including any non-audit services provided to that entity, which, taking into account available safeguards, could compromise the auditor's independence and ability to continue with the statutory audit after the effective date of the merger or acquisition.
Države članice zagotovijo, da zakoniti revizor ali ključni revizijski partner, ki izvaja obvezno revizijo v imenu revizijskega podjetja, vsaj eno leto, ali v primeru obveznih revizij subjektov javnega interesa vsaj dve leti po tem, ko je prenehal biti zakoniti revizor ali ključni revizijski partner v zvezi z revizijskim poslom, ne sme:
As soon as possible, and in any event within three months, the statutory auditor or the audit firm shall take all such steps as may be necessary to terminate any current interests or relationships that would compromise its independence and shall, where possible, adopt safeguards to minimise any threat to its independence arising from prior and current interests and relationships.’
prevzeti ključnega vodstvenega položaja v revidiranem subjektu;
‘Article 22a
kadar je ustrezno, postati član revizijske komisije revidiranega subjekta ali, kadar taka komisija ne obstaja, organa, ki opravlja enake funkcije kot revizijska komisija;
Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms
postati neizvršni član upravnega organa ali član nadzornega organa revidiranega subjekta.
Member States shall ensure that a statutory auditor or a key audit partner who carries out a statutory audit on behalf of an audit firm does not, before a period of at least one year, or in the case of statutory audit of public-interest entities a period of at least two years, has elapsed since he or she ceased to act as a statutory auditor or key audit partner in connection with the audit engagement:
Države članice zagotovijo, da zaposleni in partnerji razen ključnih revizijskih partnerjev, zakonitega revizorja ali revizijskega podjetja, ki izvaja obvezno revizijo, ter vse druge fizične osebe, katerih storitve so na razpolago ali pod nadzorom takega zakonitega revizorja ali revizijskega podjetja, kadar so ti zaposleni, partnerji ali druge fizične osebe osebno imenovane za zakonitega revizorja, vsaj eno leto po tem, ko so prenehali neposredno sodelovati pri dejavnostih obvezne revizije, ne prevzamejo nobenih dolžnosti iz točk (a), (b) in (c) odstavka 1.“;
take up a key management position in the audited entity;
„Člen 22b
where applicable, become a member of the audit committee of the audited entity or, where such committee does not exist, of the body performing equivalent functions to an audit committee;
Priprava na obvezno revizijo in ocena nevarnosti za neodvisnost
become a non-executive member of the administrative body or a member of the supervisory body of the audited entity.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje pred sprejetjem ali nadaljevanjem posla obvezne revizije oceni in dokumentira, ali:
Member States shall ensure that employees and partners other than key audit partners of a statutory auditor or of an audit firm carrying out a statutory audit, as well as any other natural person whose services are placed at the disposal or under the control of such statutory auditor or audit firm, do not, when such employees, partners or other natural persons are personally approved as statutory auditors, take up any of the duties referred to in points (a), (b) and (c) of paragraph 1 before a period of at least one year has elapsed since he or she was directly involved in the statutory audit engagement.’
izpolnjuje zahteve iz člena 22 te direktive,
‘Article 22b
obstajajo nevarnosti za njegovo neodvisnost in za uporabljene zaščitne ukrepe za omilitev navedenih nevarnosti,
Preparation for the statutory audit and assessment of threats to independence
ima usposobljene zaposlene, čas in sredstva za ustrezno izvajanje obvezne revizije,
Member States shall ensure that, before accepting or continuing an engagement for a statutory audit, a statutory auditor or an audit firm assesses and documents the following:
ima v primeru revizijskega podjetja ključni revizijski partner dovoljenje za zakonitega revizorja v državi članici, v kateri se zahteva obvezna revizija.
whether he, she or it complies with the requirements of Article 22 of this Directive;
Države članice lahko določijo poenostavljene zahteve za revizije iz točk (b) in (c) točke 1 člena 2.“;
whether there are threats to his, her or its independence and the safeguards applied to mitigate those threats;
člen 23 se spremeni:
whether he, she or it has the competent employees, time and resources needed in order to carry out the statutory audit in an appropriate manner;
Pravila o zaupnosti in poslovni skrivnosti v zvezi z zakonitimi revizorji in revizijskimi podjetji ne ovirajo uveljavljanja določb te direktive ali uredbe (EU) št. 537/2014;“
whether, in the case of an audit firm, the key audit partner is approved as statutory auditor in the Member State requiring the statutory audit;
odstavek 3 se nadomesti z naslednjim:
Member States may provide simplified requirements for the audits referred in points (b) and (c) of point 1 of Article 2.’
Kadar zakonitega revizorja ali revizijsko podjetje nadomesti drug zakoniti revizor ali revizijsko podjetje, predhodni zakoniti revizor ali revizijsko podjetje zagotovi novemu zakonitemu revizorju ali revizijskemu podjetju dostop do vseh pomembnih podatkov v zvezi z revidiranim subjektom in najnovejšo revizijo tega subjekta.“;
Article 23 is amended as follows:
doda se naslednji odstavek:
Confidentiality and professional secrecy rules relating to statutory auditors or audit firms shall not impede enforcement of the provisions of this Directive or of Regulation (EU) No 537/2014;’
Kadar zakoniti revizor ali revizijsko podjetje izvaja obvezno revizijo podjetja, ki je del skupine, katere nadrejeno podjetje je v tretji državi, pravila o zaupnosti in poslovni skrivnosti iz odstavka 1 tega člena zakonitemu revizorju ali revizijskemu podjetju ne preprečujejo, da ustrezno dokumentacijo o opravljenem revizijskem delu predloži revizorju skupine v tretji državi, če je taka dokumentacija potrebna za uspešnost revizije konsolidiranih računovodskih izkazov nadrejenega podjetja.
paragraph 3 is replaced by the following:
Zakoniti revizor ali revizijsko podjetje, ki izvaja obvezno revizijo podjetja, ki je izdalo vrednostne papirje v tretji državi ali je del skupine, ki izdaja obvezne konsolidirane računovodske izkaze v tretji državi, lahko revizijske delovne papirje ali druge dokumente, povezane z revizijo navedenega subjekta, s katerimi razpolaga, pristojnim organom zadevnih tretjih držav predloži le pod pogoji iz člena 47.
Where a statutory auditor or an 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 and the most recent audit of that entity.’;
Revizorju skupine v tretji državi se informacije posredujejo v skladu s poglavjem IV Direktive 95/46/ES in veljavnimi nacionalnimi predpisi o varstvu osebnih podatkov.“;
the following paragraph is added:
„Člen 24a