natgillin/translations-raw huggingface dataset:
Pristojni organi so lahko strokovna združenja, če so predmet sistema javnega nadzora, kot ga predvideva ta Direktiva.
The competent authorities may be professional associations provided that they are subject to a system of public oversight as provided for in this Directive.
Brez poseganja v člen 11 pristojni organi držav članic kot zakonite revizorje lahko pooblastijo le fizične osebe, ki ustrezajo vsaj merilom, ki so določena v členih 4 in 6 do 10.
Without prejudice to Article 11, the competent authorities of the Member States may only approve as statutory auditors natural persons who satisfy at least the conditions laid down in Articles 4 and 6 to 10.
Pristojni organi držav članic kot zakonite revizorje pooblastijo fizične osebe, ki ustrezajo vsaj merilom, ki so določena v členih od 4 do 10 .
The competent authorities of the Member States shall approve as statutory auditors natural persons who satisfy at least the conditions laid down in Articles 4 to 10.
Pristojni organi pooblastijo le tiste družbe, ki izpolnjujejo naslednja merila :
They shall approve as audit firms only those entities which satisfy the following conditions:
Pristojni organi držav članic kot revizijsko družbo lahko pooblastijo tiste družbe , ki izpolnjujejo pogoje iz točk (a) do (ca) spodaj.
The competent authorities of the Member States may only approve as audit firms those entities which satisfy the conditions under points (a) to (ca)below.
Države članice lahko postavijo dodatne zahteve le v zvezi s točko (c), ki morajo biti sorazmerne s cilji in ne presegajo nujnih potreb.
Member States may only set additional conditions in relation to point (c), which shall be proportionate to the objectives pursued and shall not go beyond what is strictly necessary.
(a) fizične osebe, ki izvajajo obvezne revizije v imenu revizijskega podjetja, morajo zadostiti vsaj pogojem v skladu s členi od 4 do 10 in morajo biti pooblaščene kot zakoniti revizorji v državi članici revizijskega podjetja ;
(a) the natural persons who carry out statutory audits on behalf of the audit firm must at least satisfy the conditions imposed in Articles 4 to 10 and must be approved as statutory auditors in the Member State of the audit firm;
(a) fizične osebe, ki izvajajo obvezne revizije v imenu podjetja, morajo zadostiti vsaj pogojem v skladu s členom 4 in členi 6 do 12 ter morajo biti pooblaščene kot zakoniti revizorji v zadevni državi članici ;
(a) the natural persons who carry out statutory audits on behalf of the firm must satisfy at least the conditions imposed in Articles 4 and 6 to 12 and must be approved as statutory auditors in that Member State;
(b) večino volilnih pravic morajo imeti zakoniti revizorji ali revizijska podjetja, ki so pooblaščeni v državi članici ;
(b) the majority of the voting rights must be held by statutory auditors or audit firms which are approved in a Member State;
(b) večino volilnih pravic morajo imeti revizijska podjetja, ki jih pooblasti katerakoli država članica ali fizične osebe, ki ustrezajo vsaj pogojem iz člena 4 in členov 6 do12; države članice lahko določijo, da morajo biti take osebe pooblaščene tudi v kateri koli državi članici.
(b) a majority of the voting rights 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; Member States may provide that such natural persons must also be approved in any Member State .
Zaradi obveznih revizij zadrug in podobnih subjektov iz člena 45 Direktive 86/635/EGS lahko države članice vzpostavijo druge posebne določbe v zvezi z volilnimi pravicami;
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 ;
(c) večino članov upravnega in poslovodnega telesa revizijskega podjetja morajo sestavljati zakoniti revizorji ali revizijska podjetja, ki jih pooblasti katerakoli država članica.
(c) the majority of the members of the administrative or management body of the audit firm must be statutory auditors or audit firms that are approved in any Member State.
Kjer tako telo nima več kot dveh članov, mora biti en član zakoniti revizor ali revizijsko podjetje, ki ga pooblasti katerakoli država članica.
Where such a body has no more than two members, one of those members must be a statutory auditor or an audit firm approved in any Member State .
(c) največ 75-odstotno večino članov upravnega ali poslovodnega telesa podjetja morajo sestavljati revizijska podjetja, ki jih pooblasti katerakoli država članica ali fizične osebe, ki ustrezajo vsaj pogojem iz člena 4 in členov od 6 do 12; države članice lahko določijo, da morajo biti take osebe pooblaščene tudi v kateri koli državi članici.
(c) a majority up to a maximum of 75% of the members of the administrative or management body of the firm 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; Member States may provide that such natural persons must also be approved in any Member State.
Kjer tako telo nima več kot dveh članov, mora eden od članov izpolnjevati vsaj pogoje tega odstavka;
Where such a body has no more than two members, one of those members must at least satisfy the conditions in this paragraph;
(ca) podjetje izpolnjuje pogoje iz člena 4.
(ca) the firm satisfies the conditions imposed in Article 4.
Pojasni pogoje, pod katerimi se lahko pooblasti revizijska podjetja.
Clarifies the conditions under which firms of auditors may be approved.
Pristojni organi države članice pooblastijo le fizične osebe ali podjetja z dobrim imenom, ki se ne ukvarjajo z nikakršnimi dejavnostmi, ki niso združljive s funkcijo obvezne revizije.
The competent authorities of a Member State shall grant approval only to natural persons or firms of good repute who are not engaging in any activity which is incompatible with the statutory audit function .
Pristojni organi države članice lahko pooblastijo le fizične osebe ali podjetja z dobrim imenom.
The competent authorities of a Member State may grant approval only to natural persons or firms of good repute.
Pojem „dobro ime“ kaže, da se fizična oseba ali podjetje ne ukvarja z dejavnostmi, ki niso združljive s funkcijo obvezne revizije.
The notion "of good repute" already indicates that the natural person or firm is not engaged in any activity incompatible with the statutory audit function.
Pooblastilo zakonitemu revizorju ali revizijskemu podjetju se prekliče, če je bilo dobro ime te osebe ali podjetja resno ogroženo.
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.
Države članice pa lahko določijo razumen rok za izpolnitev zahtev o dobrem imenu.
Member States may, however, provide for a reasonable period of time for the purpose of meeting the requirements of good repute.
Pooblastilo revizijskega podjetja se prekliče, če kateri koli pogoj iz člena 3 ni izpolnjen.
Approval of an audit firm shall be withdrawn if any of the conditions imposed in Article 3 is no longer fulfilled.
Države članice pa lahko določijo obdobje največ šestih mesecev za izpolnitev teh zahtev.
Member States may, however, provide for a period of grace of not more than six months for the purpose of meeting those requirements.
Pooblastilo revizijskega podjetja se prekliče, če kateri koli pogoj iz točk (b) in (c) odstavka 4 iz člena 3 ni izpolnjen.
Approval of an audit firm shall be withdrawn if any of the conditions imposed in points (b) and (c) of paragraph (4) of Article 3 is no longer fulfilled.
Države članice pa lahko določijo razumen rok za izpolnitev teh zahtev.
Member States may, however, provide for a reasonable period of time for the purpose of meeting those requirements.
Kjer se potrditve zakonitega revizorja ali revizijskega podjetja zaradi kakršnega koli razloga prekličejo, sporoči pristojni organ države članice, v kateri je bila pooblastitev preklicana, preklic in razloge za preklic ustreznemu pristojnemu organu držav članic, v katerih sta zakoniti revizor ali podjetje tudi pooblaščena in registrirana v registru omenjene države članice v skladu s členom 16(1)(ba).
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 authority of Member States where the statutory auditor or audit firm is also approved and which are registered in the former Member State’s register in accordance with Article 16(1)(ba).
Revizorji morajo dobiti možnost za izpolnitev zahtev v zvezi z dobrim imenom, kot je določeno v tej direktivi.
Auditors should get the chance to meet the requirements on good repute as determined in this directive.
ČLEN 6
ARTICLE 6
Fizični osebi se lahko odobri izvajanje obvezne revizije le, če izpolnjuje pogoje za vpis na univerzitetno stopnjo in je zaključila tečaj teoretičnega usposabljanja, opravila praktično usposabljanje in izpit strokovne usposobljenosti, ki je enakovreden zaključnemu izpitu na univerzitetni ravni in ki ga organizira ali priznava država.
A natural person may be approved to carry out a statutory audit only after having attained university entrance level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university final examination level, organized or recognized by the State.
Brez poseganja v člen 11 se fizični osebi lahko odobri izvajanje obvezne revizije le, če izpolnjuje pogoje za vpis na univerzitetno stopnjo ali enakovredno raven in je zaključila tečaj teoretičnega usposabljanja, opravila praktično usposabljanje in izpit strokovne usposobljenosti, ki je enakovreden zaključnemu izpitu na univerzitetni ravni in ki ga organizira ali priznava zadevna država članica .
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, organized or recognized by the Member State concerned .
ČLEN 8
ARTICLE 8
Preskus teoretičnega znanja
Test of theoretical knowledge
Preskus teoretičnega znanja, ki je del preverjanja, zajema zlasti naslednje teme:
The test of theoretical knowledge included in the examination shall cover the following subjects in particular:
(a) splošna računovodska teorija in računovodska načela,
(a) general accounting theory and principles,
(b) pravne zahteve in standardi v zvezi s pripravo letnih in konsolidiranih računovodskih izkazov,
(b) legal requirements and standards relating to the preparation of annual and consolidated accounts,
(c) mednarodni računovodski standardi,
(c) international accounting standards,
(d) finančna analiza,
(d) financial analysis,
(e) stroškovno in poslovodno računovodstvo,
(e) cost and management accounting,
(f) obvladovanje tveganja in notranji nadzor,
(f) risk management and internal control,
(g) revizija ter strokovne spretnosti in znanja,
(g) auditing and professional skills ,
(h) pravne zahteve in strokovni standardi v zvezi z obvezno revizijo in zakonitimi revizorji,
(h) legal requirements and professional standards relating to statutory audit and statutory auditors,
(i) mednarodni revizijski standardi,
(i) international auditing standards,
(j) strokovne spretnosti in znanja,
(j) professional skills,
(k) poklicna etika in neodvisnost.
(k) professional ethics and independence.
Zajema tudi naslednje teme, če so pomembne za revizijo:
It shall also cover the following subjects in so far as they are relevant to auditing:
Zajema tudi vsaj naslednje teme, če so pomembne za revizijo:
It shall also cover at least the following subjects in so far as they are relevant to auditing:
(a) pravo družb in upravljanje podjetij,
(a) company law and corporate governance,
(b) pravo o plačilni nesposobnosti in podobnih postopkih,
(b) the law of insolvency and similar procedures,
(c) davčno pravo,
(c) tax law,
(d) civilno in gospodarsko pravo,
(d) civil and commercial law,
(e) pravo o socialni varnosti in zaposlovanju,
(e) social-security law and law of employment,
(f) informacijska tehnologija in računalniški sistemi,
(f) information technology and computer systems,
(g) poslovna, splošna in finančna ekonomija,
(g) business, general and financial economics,
(h) matematika in statistika,
(h) mathematics and statistics,
(i) temeljna načela finančnega upravljanja podjetij.
(i) basic principles of the financial management of undertakings.
Komisija lahko v skladu s postopki iz člena 49(2) sprejme seznam tem, ki se vključijo v preskus teoretičnega znanja iz odstavka 1.
The Commission may in accordance with the procedure referred to in Article 49 (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 postopki iz člena 49(2), sprejme seznam tem, ki se vključijo v preskus teoretičnega znanja iz odstavka 1.
The Commission may, in accordance with the procedure referred to in Article 49 (2), adapt the list of subjects to be included in the test of theoretical knowledge referred to in paragraph 1.
Komisija bo pri sprejemanju teh izvedbenih ukrepov upoštevala razvoj revizije in revizorski poklic.
The Commission will take into account developments in auditing and the audit profession when adopting these implementing measures.
V skladu z besedilom Sveta.
In line with the Council text.
Z odstopanjem od člena 7 lahko država članica določi, da je oseba, ki ima univerzitetno diplomo ali enakovredne kvalifikacije iz ene ali več tem iz člena 8, lahko oproščena preskusa, ali je sposobna uporabiti svoje teoretično znanje v praksi, če ji je bilo zagotovljeno praktično usposabljanje iz teh tem, potrjeno s preverjanjem ali diplomo, ki jo priznava država
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 theoretical knowledge of such subjects if he has received practical training in them attested by an examination or diploma recognized by the State.
Ne zadeva slovenske različice.
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 them attested by an examination or diploma recognized by the State.
ČLEN 10, ODSTAVEK 2
ARTICLE 10, PARAGRAPH 2
Države članice zagotovijo, da usposabljanje izvajajo osebe, ki nudijo ustrezna jamstva v zvezi z usposabljanjem.
Member States shall ensure that all training is carried out with persons providing adequate guarantees regarding training.
Države članice zagotovijo, da usposabljanje izvajajo osebe, ki nudijo ustrezna jamstva v zvezi s svojimi sposobnostmi zagotavljanja praktičnega usposabljanja.
Member States shall ensure that all training is carried out with persons providing adequate guarantees regarding their ability to provide the practical training.
Države članice lahko potrdijo za zakonitega revizorja osebo, ki ne izpolnjuje pogojev iz člena 6, če lahko dokaže, da je:
Member States may approve a person who does not satisfy the conditions laid down in Article 6 as a statutory auditor, if he can show either:
Države članice lahko potrdijo za zakonitega revizorja osebo, ki ne izpolnjuje pogojev iz člena 6, če lahko on ali ona dokaže, da je:
Member States 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:
(a) 15 let sodeloval v poklicnih dejavnostih, v katerih je pridobil dovolj izkušenj na področju financ, prava in računovodstva, in je opravil izpit strokovne usposobljenosti iz člena 6 , ali
(a) that he has, for 15 years, engaged in professional activities which have enabled him to acquire sufficient experience in the fields of finance, law and accountancy and has passed the examination of professional competence referred to in Article 6 , or
(a) 15 let sodeloval / sodelovala v poklicnih dejavnostih, v katerih je pridobil / pridobila dovolj izkušenj na področju financ, prava in računovodstva, in je opravil izpit strokovne usposobljenosti iz člena 7, ali
(a) 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
(b) 7 let sodeloval v poklicnih dejavnostih na teh področjih ter je opravil praktično usposabljanje iz člena 10 in izpit strokovne usposobljenosti iz člena 6 .
(b) that he 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 6 .
(b) 7 let sodeloval / sodelovala v poklicnih dejavnostih na teh področjih ter je opravil praktično usposabljanje iz člena 10 in izpit strokovne usposobljenosti iz člena 7 .
(b) 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 .
Uredba EU mora kazati resničnost.
EU regulation has to reflect reality.
ČLEN 12, ODSTAVEK 2
ARTICLE 12, PARAGRAPH 2
Obdobje strokovne dejavnosti in praktičnega usposabljanja ne sme biti krajše od tečaja teoretičnega in praktičnega usposabljanja iz člena 6.
The period of professional activity as well as the practical training must not be shorter than the course of theoretical instruction and the practical training required in Article 6 .
Obdobje strokovne dejavnosti in praktičnega usposabljanja ne sme biti krajše od tečaja teoretičnega in praktičnega usposabljanja iz člena 10.
The period of professional activity as well as the practical training must not be shorter than the course of theoretical instruction and the practical training required in Article 10.
Pristojni organi držav članic uvedejo postopke za potrditev zakonitih revizorjev, ki so jih pooblastile druge države članice.
The competent authorities of the Member States shall establish procedures for the approval of statutory auditors which have been approved in other Member States.
V okviru teh postopkov je dovoljeno zahtevati zgolj preskus sposobnosti v skladu s členom 4 Direktive Sveta 89/48/EGS.
These procedures shall not go beyond a requirement to pass an aptitude test in accordance with Article 4 of Council Directive 89/48/EEC .
Preskus preverja le ustrezno znanje zakonitega revizorja o pravu in o predpisih zadevnih držav članic, v kolikor je to pomembno za obvezno revizijo.
The aptitude test shall only cover the statutory auditor's adequate knowledge of the laws and regulations of the Member State concerned in so far as relevant for the statutory audit.
V okviru teh postopkov je dovoljeno zahtevati zgolj preskus sposobnosti v skladu s členom 4 Direktive Sveta 89/48/EGS.
These procedures shall not go beyond a requirement to pass an aptitude test in accordance with Article 4 of Council Directive 89/48/EEC.
Preskus , ki se opravlja v enem od jezikov, dovoljenih z jezikovnimi pravili, ki se uporabljajo v zadevni državi članici , preverja le ustrezno znanje zakonitega revizorja o pravu in o predpisih zadevnih držav članic, v kolikor je to pomembno za obvezno revizijo.
The aptitude test , which shall be conducted in one of the languages permitted by the language rules applicable in the Member State concerned, shall only cover the statutory auditor's adequate knowledge of the laws and regulations of that Member State in so far as relevant for the statutory audit.
ČLEN 15
ARTICLE 15
Države članice zagotovijo, da so pooblaščeni zakoniti revizorji in revizijska podjetja registrirani v javnem registru v skladu s členoma 16 in 17.
Member States shall ensure that statutory auditors and audit firms which have been approved are registered in a public register in accordance with Articles 16 and 17.
Države članice zagotovijo, da so zakoniti revizorji in revizijska podjetja registrirani v javnem registru v skladu s členoma 16 in 17.
Member States shall ensure that statutory auditors and audit firms are registered in a public register in accordance with Articles 16 and 17.
V izrednih okoliščinah lahko države članice razveljavijo zahteve, navedene v členih 15 in 16 v zvezi z razkritjem le do mere, potrebne za ublažitev neizbežne in hude grožnje osebni varnosti katere koli osebe.
In exceptional circumstances, Member States may disapply the requirements laid down in Articles 15 and 16 regarding disclosure only to the extent necessary to mitigate an imminent, significant threat to the personal security of any person.
Države članice zagotovijo, da imajo vsi zakoniti revizorji in revizijska podjetja v javnem registru individualno številko.
Member States shall ensure that each statutory auditor and audit firm is identified in the public register by an individual number.
Podatki o registraciji se vpišejo in shranijo v register v elektronski obliki in so v elektronski obliki tudi dostopni javnosti.
Registration information shall be entered and kept in the register in electronic form and shall be electronically accessible by the public.
Podatki o registraciji se shranijo v register v elektronski obliki in so v elektronski obliki tudi dostopni javnosti.
Registration information shall be stored in the register in electronic form and shall be electronically accessible by the public.
Javni register vsebuje tudi ime in naslov organov, pristojnih za zagotovitev kakovosti iz člena 29, preiskave in sankcije v zvezi z zakonitimi revizorji in revizijskimi podjetji iz člena 30 ter javni nadzor iz člena 31.
The public register shall also contain the name and address of the competent authorities in charge of quality assurance as referred to in Article 29, investigations and sanctions on statutory auditors and audit firms as referred to in Article 30, and public oversight as referred to in Article 31.
Javni register vsebuje tudi ime in naslov organov, pristojnih za pooblastitev iz člena 3, zagotovitev kakovosti iz člena 29, preiskave in sankcije v zvezi z zakonitimi revizorji in revizijskimi podjetji iz člena 30 ter javni nadzor iz člena 31.
The public register shall also contain the name and address of the competent authorities in charge of approval as referred to in Article 3, quality assurance as referred to in Article 29, investigations and sanctions on statutory auditors and audit firms as referred to in Article 30, and public oversight as referred to in Article 31.
Države članice zagotovijo, da je javni register iz odstavka 1 tega člena v celoti uporaben najkasneje v enem letu po datumu iz člena 53(1).
Member States shall ensure that the public register referred to in paragraph 1 of this Article is fully operational not later than one year after the date referred to in Article 53(1).
Pojasnilo v zvezi z registracijo zakonitih revizorjev in revizijskih podjetij.
Clarification with regard to the registration of statutory auditors and audit firms.
V zvezi z zakonitimi revizorji vsebuje javni register vsaj naslednje podatke:
As regards statutory auditors, the public register shall, at least, contain the following information:
(a) ime, naslov in registracijsko številko;
(a) name, address and registration number;
(b) če je primerno, ime in naslov revizijskega podjetja, v katerem je zakoniti revizor zaposlen ali s katerim je v partnerskem ali kakšnem drugem odnosu.
(b) if applicable, the name and address of the audit firm by which the statutory auditor is employed, or with whom he is associated as a partner or otherwise.