natgillin/translations-raw huggingface dataset:
If there is uncertainty as to the date on which the statutory auditor or the audit firm began carrying out consecutive statutory audits for the public-interest entity, for example due to firm mergers, acquisitions, or changes in ownership structure, the statutory auditor or the audit firm shall immediately report such uncertainties to the competent authority, which shall ultimately determine the relevant date for the purposes of the first subparagraph.
Če obstajajo dvomi o tem, kdaj je zakoniti revizor ali revizijsko podjetje začelo izvajati zaporedne obvezne revizije subjekta javnega interesa, na primer zaradi združitev podjetij, prevzemov ali sprememb lastniške strukture, zakoniti revizor ali revizijsko podjetje o takih dvomih takoj poroča pristojnemu organu, ki na koncu odloči o primernem datumu za namene iz prvega pododstavka.
Hand-over file
Dokument o primopredaji
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 comply with the requirements laid down in Article 23(3) of Directive 2006/43/EC.
Kadar zakonitega revizorja ali revizijsko podjetje nadomesti drug zakoniti revizor ali revizijsko podjetje, prejšnji zakoniti revizor ali revizijsko podjetje upošteva zahteve iz člena 23(3) Direktive 2006/43/ES.
Subject to Article 15, the former statutory auditor or audit firm shall also grant the incoming statutory auditor or audit firm access to the additional reports referred to in Article 11 in respect of previous years and to any information transmitted to competent authorities pursuant to Articles 12 and 13.
V skladu s členom 15 prejšnji zakoniti revizor ali revizijsko podjetje zagotovi novemu zakonitemu revizorju ali revizijskemu podjetju tudi dostop do dodatnih poročil iz člena 11 iz preteklih let in do vseh informacij, posredovanih pristojnim organom v skladu s členoma 12 in 13.
The former statutory auditor or audit firm shall be able to demonstrate to the competent authority that such information has been provided to the incoming statutory auditor or audit firm.
Prejšnji zakoniti revizor ali revizijsko podjetje mora biti sposobno dokazati pristojnemu organu, da so bile te informacije predložene novemu zakonitemu revizorju ali revizijskemu podjetju.
Dismissal and resignation of the statutory auditors or the audit firms
Razrešitev ali odstop zakonitih revizorjev ali revizijskih podjetij
Without prejudice to Article 38(1) of Directive 2006/43/EC, any competent authority designated by a Member State in accordance with Article 20(2) of this Regulation, shall forward the information concerning the dismissal or resignation of the statutory auditor or the audit firm during the engagement and an adequate explanation of the reasons therefor to the competent authority referred to in Article 20(1).
Brez poseganja v člen 38(1) Direktive 2006/43/ES vsak pristojni organ, ki ga določi država članica, v skladu s členom 20(2) te uredbe, posreduje pristojnemu organu iz člena 20(1) te uredbe informacije v zvezi z razrešitvijo ali odstopom zakonitega revizorja ali revizijskega podjetja med mandatom in ustrezno obrazloži razloge za razrešitev ali odstop.
SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES
NADZOR DEJAVNOSTI ZAKONITIH REVIZORJEV IN REVIZIJSKIH PODJETIJ, KI IZVAJAJO OBVEZNO REVIZIJO SUBJEKTOV JAVNEGA INTERESA
Competent authorities responsible for carrying out the tasks provided for in this Regulation and for ensuring that the provisions of this Regulation are applied shall be designated from amongst the following:
Pristojni organi, ki so odgovorni za izvajanje nalog iz te uredbe in za zagotavljanje, da se uporabljajo določbe te uredbe, se določijo izmed naslednjih:
the competent authority referred to in Article 24(1) of Directive 2004/109/EC;
pristojnega organa iz člena 24(1) Direktive 2004/109/ES;
the competent authority referred to in point (h) of Article 24(4) of Directive 2004/109/EC;
pristojnega organa iz točke (h) člena 24(4) Direktive 2004/109/ES;
the competent authority referred to in Article 32 of Directive 2006/43/EC.
pristojnega organa iz člena 32 Direktive 2006/43/ES.
By way of derogation from paragraph 1, Member States may decide that the responsibility for ensuring that all or part of the provisions of Title III of this Regulation are applied is to be entrusted to, as appropriate, the competent authorities referred to in:
Z odstopanjem od odstavka 1 lahko države članice odločijo, da so za zagotovitev, da se uporabljajo vse določbe naslova III te uredbe ali njihov del, po potrebi odgovorni pristojni organi iz:
Article 48 of Directive 2004/39/EC;
člena 48 Direktive 2004/39/ES;
Article 24(1) of Directive 2004/109/EC;
člena 24(1) Direktive 2004/109/ES;
point (h) of Article 24(4) of Directive 2004/109/EC;
točke (h) člena 24(4) Direktive 2004/109/ES;
Article 20 of Directive 2007/64/EC;
člena 20 Direktive 2007/64/ES;
Article 30 of Directive 2009/138/EC;
člena 30 Direktive 2009/138/ES;
Article 4(1) of Directive 2013/36/EU;
člena 4(1) Direktive 2013/36/EU;
or to other authorities designated by national law.
ali drugi organi, določeni v skladu z nacionalnim pravom.
Where more than one competent authority has been designated pursuant to paragraphs 1 and 2, those authorities shall be organised in such a manner that their tasks are clearly allocated.
Kadar je v skladu z odstavkoma 1 in 2 določen več kot en pristojni organ, so navedeni organi organizirani tako, da so njihove naloge jasno dodeljene.
Paragraphs 1, 2 and 3 shall be without prejudice to the right of a Member State to make separate legal and administrative arrangements for overseas countries and territories with which that Member State has special relations.
Odstavki 1, 2 in 3 ne posegajo v pravico države članice, da vzpostavi posebno pravno in upravno ureditev za čezmorske države in ozemlja, s katerimi ima ta država članica posebne odnose.
The Member States shall inform the Commission of the designation of competent authorities for the purposes of this Regulation.
Države članice obvestijo Komisijo o določitvi pristojnih organov za namene te uredbe.
The Commission shall consolidate this information and make it public.
Komisija te informacije združi in jih objavi.
Conditions of independence
Pogoji glede neodvisnosti
The competent authorities shall be independent of statutory auditors and audit firms.
Pristojni organi so neodvisni od zakonitih revizorjev in revizijskih podjetij.
The competent authorities may consult experts, as referred to in point (c) of Article 26(1), for the purpose of carrying out specific tasks and may also be assisted by experts when this is essential for the proper fulfilment of their tasks.
Pristojni organi se lahko posvetujejo s strokovnjaki iz točke (c) člena 26(1) zaradi izvajanja posebnih nalog, strokovnjaki pa jim lahko tudi nudijo pomoč, če je to bistveno za pravilno izvajanje njihovih nalog.
In such instances, the experts shall not be involved in any decision-making.
V takih primerih strokovnjaki ne smejo biti vključeni v kakršno koli odločanje.
A person shall not be a member of the governing body, or responsible for the decision–making, of those authorities if during his or her involvement or in the course of the three previous years that person:
Oseba ne sme biti član vodstvenega organa ali odgovorna za odločanje teh organov, če je v času sodelovanja ali v treh letih pred tem ta oseba:
has carried out statutory audits;
izvajala obvezne revizije;
held voting rights in an audit firm;
imela glasovalne pravice v revizijskem podjetju;
was member of the administrative, management or supervisory body of an audit firm;
bila član upravnega, poslovodnega ali nadzornega organa revizijskega podjetja;
was a partner, employee of, or otherwise contracted by, an audit firm.
bila partner revizijskega podjetja, zaposlena v revizijskem podjetju ali bila zunanji izvajalec za revizijsko podjetje.
The funding of those authorities shall be secure and free from undue influence by statutory auditors and audit firms.
Financiranje navedenih organov je varno in brez neprimernega vpliva zakonitih revizorjev in revizijskih podjetij.
Professional secrecy in relation to competent authorities
Poslovna skrivnost v povezavi s pristojnim organom
The obligation of professional secrecy shall apply to all persons who are or have been employed or independently contracted by, or involved in the governance of, competent authorities or by any authority or body to which tasks have been delegated under Article 24 of this Regulation.
Za vse osebe, ki so zaposlene ali so bile zaposlene pri pristojnih organih ali katerem koli organu ali telesu, na katerega so bile naloge prenesene v skladu s členom 24 te uredbe, ali so imele z njimi sklenjeno samostojno pogodbo ali so bile vključene v upravljanje pristojnih organov, velja obveznost varovanja poslovne skrivnosti.
Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the obligations laid down in this Regulation or the laws, regulations or administrative procedures of a Member State.
Informacije, za katere velja poslovna skrivnost, se ne smejo razkriti nobeni drugi osebi ali organu, razen če tako določajo obveznosti iz te uredbe ali zakonov, predpisov ali upravnih postopkov države članice.
Without prejudice to Article 26, in carrying out their tasks under this Regulation, the competent authorities or any other public authorities of a Member State may not interfere with the content of audit reports.
Brez poseganja v člen 26 pristojni organi in drugi javni organi države članice pri izvrševanju svojih nalog v skladu s to uredbo ne posegajo v vsebino revizijskih poročil.
Member States shall ensure that the competent authorities have all the supervisory and investigatory powers that are necessary for the exercise of their functions under this Regulation in accordance with the provisions of Chapter VII of Directive 2006/43/EC.
Države članice zagotovijo, da imajo prisojni organi vsa nadzorna in preiskovalna pooblastila, ki so potrebna za izvajanje njihovih nalog iz te uredbe v skladu z določbami iz poglavja VII Direktive 2006/43/ES.
The powers referred to in paragraph 2 of this Article shall include, at least, the power to:
Pooblastila iz odstavka 2 tega člena vključujejo vsaj pooblastilo za:
access data related to the statutory audit or other documents held by statutory auditors or audit firms in any form relevant to the carrying out of their tasks and to receive or take a copy thereof;
dostop do podatkov v zvezi z obvezno revizijo ali drugih dokumentov, ki jih ima zakoniti revizor ali revizijsko podjetje, v kateri koli obliki, ki je primerna za izvajanje njihovih nalog, in zagotovitev kopije teh podatkov in dokumentov;
obtain information related to the statutory audit from any person;
pridobitev informacij v zvezi z obvezno revizijo od kogar koli;
carry out on-site inspections of statutory auditors or audit firms;
izvajanje inšpekcijskih pregledov zakonitih revirjev ali revizijskih podjetij na kraju samem;
refer matters for criminal prosecution;
predložitev zadev v kazenski pregon;
request experts to carry out verifications or investigations;
zahtevek, da izvedenci opravijo preverjanje ali preiskave;
take the administrative measures, and impose the sanctions referred to in Article 30a of Directive 2006/43/EC.
sprejetje upravnih ukrepov in naložitev sankcij iz člena 30a Direktive 2006/43/ES.
The competent authorities may use the powers referred to in the first subparagraph only in relation to:
Pristojni organi lahko uporabijo pooblastila iz prvega pododstavka le v zvezi s/z:
statutory auditors and audit firms carrying out statutory audit of public-interest entities;
zakonitimi revizorji in revizijskimi podjetji, ki izvajajo obvezno revizijo subjektov javnega interesa;
persons involved in the activities of statutory auditors and audit firms carrying out statutory audit of public-interest entities;
osebami, ki sodelujejo pri dejavnostih zakonitih revizorjev in revizijskih podjetij, ki izvajajo obvezno revizijo subjektov javnega interesa;
audited public-interest entities, their affiliates and related third parties;
revidiranimi subjekti javnega interesa, njihovimi odvisnimi podjetji in povezanimi tretjimi osebami;
third parties to whom the statutory auditors and the audit firms carrying out statutory audit of public-interest entities have outsourced certain functions or activities; and
tretjimi osebami, ki so jim zakoniti revizorji in revizijska podjetja, ki izvajajo obvezno revizijo subjektov javnega interesa, oddala v zunanje izvajanje nekatere funkcije ali dejavnosti, ter
persons otherwise related or connected to statutory auditors and audit firms carrying out statutory audit of public-interest entities.
osebami, ki so kakor koli drugače povezane z zakonitimi revizorji in revizijskimi podjetji, ki izvajajo obvezno revizijo subjektov javnega interesa, ali sodelujejo z njimi.
Member States shall ensure that the competent authorities are allowed to exercise their supervisory and investigatory powers in any of the following ways:
Države članice zagotovijo, da je pristojnim organom dovoljeno izvajati njihova nadzorna in preiskovalna pooblastila na enega od naslednjih načinov:
The supervisory and investigatory powers of competent authorities shall be exercised in full compliance with national law, and in particular, with the principles of respect for private life and the right of defence.
Pristojni organi pri izvajanju nadzornih in preiskovalnih pooblastil dosledno spoštujejo nacionalno pravo države članice in zlasti načela spoštovanja zasebnega življenja in pravice do obrambe.
The processing of personal data processed in the exercise of the supervisory and investigatory powers pursuant to this Article shall be carried out in accordance with Directive 95/46/EC.
Obdelava osebnih podatkov med izvajanjem nadzornih in preiskovalnih pooblastil v skladu s tem členom se izvaja v skladu z Direktivo 95/46/ES.
Delegation of tasks
Prenos nalog
Member States may delegate or allow the competent authorities referred to in Article 20(1) to delegate any of the tasks required to be undertaken pursuant to this Regulation to other authorities or bodies designated or otherwise authorised by law to carry out such tasks, except for tasks related to:
Države članice lahko pooblastijo pristojne organe iz člena 20(1) ali jim dovolijo, da svoje naloge, določene v tej uredbi, prenesejo na druge organe ali telesa, ki so lahko v skladu z zakonodajo določeni ali drugače pooblaščeni za izvajanje teh nalog, vendar to ne velja za naloge v zvezi s:
the quality assurance system referred to in Article 26;
sistemom za zagotavljanje kakovosti iz člena 26;
investigations referred to in Article 23 of this Regulation and Article 32 of Directive 2006/43/EC arising from that quality assurance system or from a referral by another authority; and
preiskavami iz člena 23 te uredbe in člena 32 Direktive 2006/43/ES, ki izhajajo iz tega sistema za zagotavljanje kakovosti ali iz zaprosila drugega organa, in
sanctions and measures as referred to in Chapter VII of Directive 2006/43/EC related to the quality assurance reviews or investigation of statutory audits of public-interest entities.
sankcijami in ukrepi iz poglavja VII Direktive 2006/43/ES v zvezi s pregledi za zagotavljanje kakovosti ali preiskavami obveznih revizij subjektov javnega interesa.
Any execution of tasks by other authorities or bodies shall be the subject of an express delegation by the competent authority.
Vsako izvajanje nalog s strani drugih organov ali teles izrecno prenese pristojni organ.
The delegation shall specify the delegated tasks and the conditions under which they are to be carried out.
Prenos določa prenesene naloge in pogoje, pod katerimi jih je treba izvesti.
Where the competent authority delegates tasks to other authorities or bodies, it shall be able to reclaim these competences on a case-by-case basis.
Če pristojni organ prenese svoje naloge na druge subjekte ali organe, lahko za vsak primer posebej zahteva ponovni prevzem pristojnosti.
The authorities or bodies shall be organised in such a manner that there are no conflicts of interest.
Organi in subjekti morajo biti organizirani tako, da ne prihaja do nasprotij interesov.
The ultimate responsibility for supervising compliance with this Regulation and with the implementing measures adopted pursuant thereto shall lie with the delegating competent authority.
Končno odgovornost za nadzor skladnosti s to uredbo in izvedbenimi ukrepi, sprejetimi v skladu z njo, ima pristojni organ, ki je prenesel naloge.
The competent authority shall inform the Commission and the competent authorities of Member States of any arrangement entered into with regard to the delegation of tasks, including the precise conditions governing such delegation.
Pristojni organi seznanijo Komisijo in pristojne organe držav članic o vseh ureditvah v zvezi s prenosom nalog, vključno z natančnimi pogoji, ki urejajo tak prenos.
By way of derogation from paragraph 1, Member States may decide to delegate the tasks referred to in point (c) of paragraph 1 to other authorities or bodies designated or otherwise authorised by law to carry out such tasks, when the majority of the persons involved in the governance of the authority or body concerned is independent from the audit profession.
Z odstopanjem od odstavka 1 lahko država članica odloči, da se naloge iz točke (c) iz odstavka 1 prenesejo na druge pooblaščene organe ali telesa, ki so določeni ali drugače pooblaščeni v skladu z zakonom, kadar je večina oseb, ki so vključene v upravljanje zadevnega organa ali telesa, neodvisna od revizijske stroke.
Cooperation with other competent authorities at national level
Sodelovanje z drugimi pristojnimi organi na nacionalni ravni
Competent authorities designated pursuant to Article 20(1) and, where appropriate, any authority to whom such a competent authority has delegated tasks shall cooperate at national level with:
Pristojni organi, določeni v skladu s členom 20(1) in, kadar je to ustrezno, vsak organ, na katerega je tak pristojni organ prenesel naloge, na nacionalni ravni sodeluje s:
the competent authorities referred to in Article 32(4) of Directive 2006/43/EC;
pristojnimi organi iz člena 32(4) Direktive 2006/43/ES;
the authorities referred to in Article 20(2), whether or not they have been designated competent authorities for the purposes of this Regulation;
organi iz člena 20(2), ne glede na to, ali so določeni za pristojne organe za namene te uredbe ali ne;
the financial intelligence units and the competent authorities referred to in Articles 21 and 37 of Directive 2005/60/EC.
finančnimi obveščevalnimi enotami in pristojnimi organi iz členov 21 in 37 Direktive 2005/60/ES.
For the purposes of such cooperation, the obligation of professional secrecy under Article 22 of this Regulation shall apply.
Za namene takega sodelovanja se uporabljajo obveznosti poslovne skrivnosti iz člena 22 te uredbe.
Quality assurance, market monitoring, and transparency of competent authorities
Zagotavljanje kakovosti, spremljanje trga in preglednost pristojnih organov
‘inspections’ means quality assurance reviews of statutory auditors and audit firms, which are led by an inspector and which do not constitute an investigation within the meaning of Article 32(5) of Directive 2006/43/EC;
„inšpekcijski pregledi“ pomenijo preglede za zagotavljanje kakovosti zakonitih revizorjev in revizijskih podjetjih, ki jih vodi inšpektor in ki ne predstavljajo preiskave v smislu člena 32(5) Direktive 2006/43/ES;
‘inspector’ means a reviewer who meets the requirements set out in point (a) of the first subparagraph of paragraph 5 of this Article and who is employed or otherwise contracted by a competent authority;
„inšpektor“ pomeni ocenjevalca, ki izpolnjuje zahteve iz točke (a) prvega pododstavka odstavka 5 tega člena in je zaposlen pri pristojnem organu ali ima z njim sklenjeno drugačno pogodbo;
‘expert’ means a natural person who has specific expertise in financial markets, financial reporting, auditing or other fields relevant for inspections, including practising statutory auditors.
„strokovnjak“ pomeni fizično osebo, ki ima posebno strokovno znanje o finančnih trgih, računovodskem poročanju, revidiranju in drugih področjih, pomembnih za inšpekcijske preglede, vključno z zakonitimi revizorji, ki izvajajo revizije.
The competent authorities designated under Article 20(1) shall establish an effective system of audit quality assurance.
Pristojni organi, določeni v skladu s členom 20(1), vzpostavijo učinkovit sistem za zagotavljanje kakovosti revizij.
They shall carry out quality assurance reviews of statutory auditors and audit firms that carry out statutory audits of public-interest entities on the basis of an analysis of the risk and:
Izvedejo preglede za zagotavljanje kakovosti zakonitih revizorjev in revizijskih podjetij, ki izvajajo obvezne revizije subjektov javnega interesa na podlagi analize tveganja in:
in the case of statutory auditors and audit firms carrying out statutory audits of public-interest entities other than those defined in points (17) and (18) of Article 2 of Directive 2006/43/EC at least every three years; and,
pri zakonitih revizorjih in revizijskih podjetjih, ki izvajajo obvezne revizije subjektov javnega interesa, ki niso določeni v točkah 17 in 18 člena 2 Direktive 2006/43/ES, vsaj vsaka tri leta in
in cases other than those referred to in point (a), at least every six years.
v primerih, ki niso navedeni v točki (a), vsaj vsakih šest let.
The competent authority shall have the following responsibilities:
Pristojni organ je odgovoren za:
approval and amendment of the inspection methodologies, including inspection and follow-up manuals, reporting methodologies and periodic inspection programmes;
odobritev in spremembo metodologij inšpekcijskih pregledov, vključno s priročniki za inšpekcijske preglede in z njimi povezanimi nadaljnjimi priročniki, metodologij poročanja in programov rednih inšpekcijskih pregledov;
approval and amendment of inspection reports and follow-up reports;
odobritev in spremembo poročil o inšpekcijskih pregledih in nadaljnjem spremljanju;
approval and assignment of inspectors for each inspection.
odobritev in določitev inšpektorjev za posamezen inšpekcijski pregled.
The competent authority shall allocate adequate resources to the quality assurance system.
Pristojni organ za sistem zagotavljanja kakovosti nameni zadostna sredstva.
The competent authority shall organise the quality assurance system in a manner that is independent of the reviewed statutory auditors and audit firms.
Pristojni organ organizira sistem za zagotavljanje kakovosti tako, da je neodvisen od pregledanih zakonitih revizorjev in revizijskih podjetij.
The competent authority shall ensure that appropriate policies and procedures related to the independence and objectivity of the staff, including inspectors, and the management of the quality assurance system are put in place.
Pristojni organ zagotovi, da se uvedejo ustrezne politike in postopki v zvezi z neodvisnostjo in nepristranskostjo osebja, vključno z inšpektorji, ter upravljanjem sistema zagotavljanja kakovosti inšpekcijskih pregledov.
The competent authority shall comply with the following criteria when appointing inspectors:
Pristojni organ pri imenovanju inšpektorjev upošteva naslednja merila:
inspectors shall have appropriate professional education and relevant experience in statutory audit and financial reporting combined with specific training on quality assurance reviews;
inšpektorji imajo ustrezno strokovno izobrazbo in izkušnje na področju obvezne revizije in računovodskega poročanja v povezavi s posebnim usposabljanjem za preglede za zagotavljanje kakovosti;
a person who is a practising statutory auditor or is employed by or otherwise associated with a statutory auditor or an audit firm shall not be allowed to act as an inspector;
oseba, ki je zakoniti revizor, ki izvaja revizije, ali je zaposlena ali drugače povezana z zakonitim revizorjem ali revizijskim podjetjem, ne sme opravljati nalog inšpektorja;