natgillin/translations-raw huggingface dataset:
ali katera koli druga zadruga, za katero se na podlagi zakonodaje Skupnosti zahteva obvezna revizija, kot so kreditne institucije v smislu člena 1, točka 1, Direktive 2000/12/ES ter zavarovalnice iz člena 2(1) Direktive 91/674/EGS;
, or any other cooperative which requires a statutory audit under Community law, such as credit institutions within the meaning of Article 1, point 1 of Directive 2000/12/EC and insurance undertakings as defined in Article 2(1) of Directive 91/674/EEC;
"neizvajalec" je vsaka fizična oseba, ki vsaj tri leta pred sodelovanjem pri urejanju 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;
"Non-practitioner" means any natural person who for at least three years prior to 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;
"ključni revizijski partner/ključni revizijski partnerji" je/so:
"Key audit partner(s)" means:
zakoniti revizor/zakoniti revizorji, ki ga/jih revizijsko podjetje določi za posebno revizijo kot prvotno odgovornega/odgovorne za izvajanje obvezne revizije v imenu revizijskega podjetja; ali
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
v primeru revizije skupine vsaj zakoniti revizor/zakoniti revizorji, ki ga/jih revizijsko podjetje določi kot prvotno odgovornega/odgovorne za izvajanje obvezne revizije na ravni skupine, in zakoniti revizor/zakoniti revizorji, ki je določen/so določeni kot prvotno odgovoren/odgovorni na ravni materialnih podružnic; 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
zakoniti revizor/zakoniti revizorji, ki podpiše/podpišejo revizijsko poročilo.
the statutory auditor(s) who sign(s) the audit report.
Pristojni organi držav članic kot
The competent authorities of the Member States
revizijsko družbo lahko
may only
tiste družbe, ki izpolnjujejo pogoje iz točk (a) do (d) spodaj.
audit firms those entities which satisfy the conditions under points (a) to (d) below.
Države članice lahko postavijo dodatne zahteve le v zvezi s točko (c).
Member States may only set additional conditions in relation to point (c).
imenu podjetja
the firm
, morajo zadostiti
must satisfy
in členov 6 do 12 ter
and 6 to 12
morajo biti pooblaščene kot zakoniti revizorji v
and must be approved as statutory auditors in
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.
največ 75-odstotno
up to a maximum of 75%
večino članov upravnega ali poslovodnega
of the members of the administrative or management body of
podjetja, ki jih pooblasti katerakoli država članica
are approved in any Member State
ali fizične osebe, ki morajo zadostiti 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.
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 have been approved in another Member State.
Kjer tako telo nima več kot dveh članov, mora
Where such a body has no more than two members, one of those members must
eden od članov izpolnjevati vsaj pogoje tega odstavka;
satisfy at least the conditions in this paragraph.
podjetje izpolnjuje pogoje iz člena 4.
The firm must satisfy the condition imposed by Article 4.
Pristojni organi države članice
The competent authorities of a Member State
pooblastijo le fizične osebe ali podjetja z dobrim
grant approval only to natural persons or firms of good
Pooblastilo revizijskega podjetja se prekliče, če kateri koli pogoj iz člena 3
Approval of an audit firm shall be withdrawn if any of the conditions imposed in Article 3
ni izpolnjen.
is no longer fulfilled.
Države članice pa lahko določijo
Member States may, however, provide for a
razumen rok
reasonable period of time
za izpolnitev teh zahtev.
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 ustreznim pristojnim organom držav članic, v katerih sta zakoniti revizor ali podjetje tudi pooblaščena in registrirana v registru omenjene države članice v skladu s členom 15(3).
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, details of which authorities are registered in the former Member State's register in accordance with Article 15(3).
Člen 6 Izobrazba
Article 6
Brez poseganja v člen 11 se fizični osebi
Without prejudice to Article 11,
lahko odobri izvajanje obvezne revizije le, če izpolnjuje pogoje za vpis na univerzitetno stopnjo
a natural person may be approved to carry out a statutory audit only after having attained university entrance
ali enakovredno raven
or equivalent
in je zaključila tečaj teoretičnega usposabljanja, opravila praktično usposabljanje in izpit strokovne usposobljenosti, ki je
level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university final
zaključnemu izpitu na univerzitetni ravni in ki ga organizira ali priznava
examination level,
Vsaj del tega preverjanja mora biti pisen.
Part at least of that examination must be written.
splošna računovodska teorija in računovodska načela,
general accounting theory and principles,
pravne zahteve in standardi v zvezi s pripravo letnih in konsolidiranih računovodskih izkazov,
legal requirements and standards relating to the preparation of annual and consolidated accounts,
mednarodni računovodski standardi,
international accounting standards,
finančna analiza,
financial analysis,
stroškovno in poslovodno računovodstvo,
cost and management accounting,
obvladovanje tveganja in notranji nadzor,
risk management and internal control,
pravne zahteve in strokovni standardi v zvezi z obvezno revizijo in zakonitimi revizorji,
legal requirements and professional standards relating to statutory audit and statutory auditors,
mednarodni revizijski
international auditing
etika in neodvisnost.
ethics and independence.
Zajema tudi
It shall also cover
naslednje teme, če so pomembne za revizijo:
the following subjects in so far as they are relevant to auditing:
pravo družb in upravljanje podjetij,
company law and corporate governance,
pravo o plačilni nesposobnosti in podobnih postopkih,
the law of insolvency and similar procedures,
davčno pravo,
tax law,
civilno in gospodarsko pravo,
civil and commercial law,
pravo o socialni varnosti in zaposlovanju,
social security law and law of employment,
informacijska tehnologija in računalniški sistemi,
information technology and computer systems,
poslovna, splošna in finančna ekonomija,
business, general and financial economics,
matematika in statistika,
mathematics and statistics,
temeljna načela finančnega upravljanja podjetij.
basic principles of the financial management of undertakings.
Komisija lahko v skladu s postopki iz
The Commission may, in accordance with the procedure referred to in
člena 48(2)
Article 48(2)
, sprejme seznam tem, ki se vključijo v preskus teoretičnega znanja iz odstavka 1.
, adapt the list of subjects to be included in the test of theoretical knowledge referred to in paragraph 1.
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 iz teh tem, 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.
Za zagotovitev sposobnosti uporabe teoretičnega znanja v praksi, katere preskus je vključen v preverjanje, pripravnik med drugim opravi najmanj triletno praktično usposabljanje na področju revizije letnih računovodskih izkazov, konsolidiranih računovodskih izkazov ali podobnih izkazov stanja.
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.
Države članice zagotovijo, da usposabljanje izvajajo osebe, ki nudijo ustrezna jamstva v zvezi
Member States shall ensure that all training is carried out with persons providing adequate guarantees regarding
Države članice lahko potrdijo za zakonitega revizorja osebo, ki ne izpolnjuje pogojev iz člena 6, če lahko on
Member States may approve a person who does not satisfy the conditions laid down in Article 6 as a statutory auditor, if he
ali ona
or she
dokaže, da je:
can show either:
dovolj izkušenj na področju financ, prava in računovodstva, in je opravil izpit strokovne usposobljenosti iz
to acquire sufficient experience in the fields of finance, law and accountancy and has passed the examination of professional competence referred to in
člena 7,
Article 7
7 let sodeloval
that he
v poklicnih dejavnostih na teh področjih ter je opravil praktično usposabljanje iz člena 10 in izpit strokovne usposobljenosti iz
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
Države članice lahko zagotovijo, da se obdobja teoretičnega usposabljanja na področjih iz člena 8 štejejo k obdobju poklicne dejavnosti iz člena 11 pod pogojem, da je tako usposabljanje potrjeno z državno priznanim preverjanjem.
Member States may provide that periods of theoretical instruction in the fields referred to in Article 8 count towards the period of professional activity referred to in Article 11, provided that such instruction is attested by an examination recognized by the State.
Tako usposabljanje ne sme trajati manj kot eno leto in ne sme skrajšati obdobja poklicne dejavnosti za več kot štiri leta.
Such instruction must last not less than one year, nor may it reduce the period of professional activity by more than four years.
Obdobje strokovne dejavnosti in praktičnega usposabljanja ne sme biti krajše od tečaja teoretičnega in praktičnega usposabljanja iz
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
člena 10.
Article 10.
je neizpolnjevanje zahtev stalnega izobraževanja predmet ustreznih sankcij iz člena 30.
, and that failure to respect the continuous education requirements is subject to appropriate sanctions as referred to in Article 30.
V okviru teh postopkov je dovoljeno zahtevati zgolj preskus sposobnosti v skladu s členom 4 Direktive Sveta 89/48/EGS
procedures shall not go beyond a requirement to pass an aptitude test in accordance with Article 4 of Council Directive 89/48/EEC 1
, ki se opravlja v enem od jezikov, dovoljenih z jezikovnimi pravili, ki se uporabljajo v zadevni državi članici
, which shall be conducted in one of the languages permitted by the language rules applicable in the Member State concerned,
, preverja le ustrezno znanje zakonitega revizorja o pravu in o predpisih zadevnih držav članic, v kolikor je to pomembno za obvezno revizijo.
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.
Države članice zagotovijo, da so zakoniti revizorji in revizijska podjetja
Member States shall ensure that statutory auditors and audit firms are
v javnem registru v skladu s členoma 16 in 17.
in a public register in accordance with Articles 16 and 17.
Podatki o registraciji se
Registration information shall be
v register v elektronski obliki in so v elektronski obliki tudi dostopni javnosti.
in the register in electronic form and shall be electronically accessible by the public.
Javni register vsebuje tudi ime in naslov organov, pristojnih za
The public register shall also contain the name and address of the competent authorities in charge of
pooblastitev iz člena 3,
approval as referred to in Article 3,
zagotovitev kakovosti iz člena 29, preiskave in sankcije v zvezi z zakonitimi revizorji in revizijskimi podjetji iz člena 30 ter javni nadzor iz
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
člena 32
Article 32
Tri leta po dnevu začetka veljavnosti te direktive.
3 years after the entry into force of this Directive.
ime, naslov in registracijsko številko;
name, address and registration number;
če je primerno, ime, naslov,
if applicable, the
spletni naslov in registracijsko številko
name, address, website address and registration number
revizijskega podjetja, v katerem je zakoniti revizor zaposlen ali s katerim je v partnerskem ali kakšnem drugem odnosu
of the audit firm by which the statutory auditor is employed, or with whom he or she is associated as a partner or otherwise
vse ostale registracije zakonitih revizorjev pri pristojnih organih drugih držav članic in revizorjev v tretjih državah, vključno z imenom organa/imeni organov za registriranje ter, če je primerno, registracijsko številko/registracijske številke.
all other registration(s) as statutory auditor with the competent authorities of other Member States and as auditor with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
pravno obliko;
legal form;
podatke za vzpostavljanje stika s podjetjem, glavno kontaktno osebo in, kjer je primerno, spletni naslov;
contact information, the primary contact person and, where applicable, the website address;
naslov vsakega urada v državi članici;
address of each office in the Member State;
ime in registracijsko številko vseh zakonitih revizorjev, zaposlenih v revizijskem podjetju, v partnerskem ali kakšnem drugem odnosu s tem podjetjem;
name and registration number of all statutory auditors employed by or associated as partner or otherwise with the audit firm;
imena in službeni naslovi vseh lastnikov ali delničarjev;
names and business addresses of all owners and shareholders;
imena in službeni naslovi vseh članov upravnega ali poslovodnega telesa;
names and business addresses of all members of the administrative or management body;
če je primerno, navedba članstva v omrežju ter seznam imen in naslovov včlanjenih podjetij in pridruženih podjetij ali navedba mesta, kjer so taki podatki javno dostopni
if applicable, the membership of a network and a list of the names and addresses of member firms and affiliates or an indication of the place where such information is publicly available
vse ostale registracije revizijskih podjetij pri pristojnih organih drugih držav članic in revizijskih enot v tretjih državah, vključno z imenom organa/imeni organov za registriranje in, kjer je primerno, registracijsko številko/registracijske številke.
all other registration(s) as audit firm with the competent authorities of other Member States and as audit entity with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
Države članice zagotovijo, da zakoniti revizorji in revizijska podjetja brez nepotrebnega odlašanja obvestijo pristojne organe, odgovorne za javni register, o vsaki spremembi podatkov iz javnega registra.
Member States shall ensure that statutory auditors and audit firms notify without undue delay the competent authorities in charge of the public register about any change of information contained in the public register.
Register je treba posodabljati po obvestilu brez nepotrebnega odlašanja.
The register shall be updated without undue delay after notification.
posredovane ustreznim pristojnim organom
provided to the relevant competent authorities
členi 16, 17 in 18
Articles 16, 17 and 18
, podpiše zakoniti revizor ali revizijsko podjetje.
shall be signed by the statutory auditor or audit firm.
z elektronskim podpisom v skladu s
be done by means of an electronic signature within the meaning of
členom 2, točka 1,
Article 2, point 1
Direktive 1999/93/ES Evropskega parlamenta in Sveta
of Directive 1999/93/EC of the European Parliament and of the Council
z dne 13. decembra 1999 o okviru Skupnosti za elektronski podpis
of 13 December 1999 on a Community framework for electronic signatures
UL L 13, 19.1.2000, str.
1 OJ L 13, 19.1.2000, p.
Člen 20 Jezik
Article 20
Države članice lahko zahtevajo prevod podatkov, ki mora biti potrjen.
Member States may require the translation of the information to be certified.
V vseh primerih
In all cases, the Member State
Poklicna etika
Professional ethics
vsaj njihovo funkcijo zastopanja javnega interesa
covering at least their public interest function
, njihovo poštenost in objektivnost ter njihovo strokovno usposobljenost in potrebno skrbnost.
, their integrity and objectivity and their professional competence and due care.
Da se zagotovi zaupanje v revizorsko funkcijo in se zagotovi enotna uporaba odstavka 1, lahko
In order to ensure confidence in the audit function and in order to ensure uniform application of paragraph 1, the
Komisija v skladu s postopkom iz člena
Commission may
sprejme izvedbene ukrepe
adopt implementing measures
Neodvisnost in objektivnost
Independence and objectivity
Države članice pri izvajanju obvezne revizije zagotavljajo, da je zakoniti revizor
Member States shall ensure that when carrying out a statutory audit,
ali revizijsko podjetje neodvisno od revidirane družbe in ni na noben način vključeno v
the audit firm is independent from the audited entity and is not involved in
Države članice zagotovijo, da zakoniti revizor ali revizorska družba obvezne revizije ne opravi, če obstaja kakršenkoli posredni ali neposredni finančni, poslovni, zaposlitveni ali drugi odnos med zakonitim revizorjem, revizijsko družbo ali mrežo (vključno z opravljanjem dodatnih storitev, ki niso povezana z revizijo in revidirano družbo), na osnovi katerega bi objektivna, razumna in obveščena tretja stranka zaključila, da je neodvisnost zakonitega revizorja ali revizorske družbe ogrožena.
Member States shall ensure that a statutory auditor or an audit firm shall not carry out a statutory audit if there is any direct or indirect financial, business, employment or other relationship between the statutory auditor, audit firm or the network - including the provision of additional non-audit services - and the audited entity from which an objective, reasonable and informed third party would conclude that the statutory auditor's or audit firm's independence is compromised.
Če je neodvisnost zakonitega revizorja ali revizorske družbe ogrožena, na primer zaradi samopregledovanja, lastnega interesa ali zagovarjanja, domačnosti, zaupanja ali ustrahovanja, zakoniti revizor ali revizorska družba uporabi zaščitne ukrepe za zmanjšanje teh groženj.
If the statutory auditor's or audit firm's independence is affected by threats, such as self review, self interest, advocacy, familiarity or trust or intimidation, the statutory auditor or audit firm must apply safeguards in order to mitigate those threats.
Države članice razen tega zagotovijo, da zakoniti revizor ali revizijsko podjetje, kar zadeva obvezne revizije družb javnega interesa in kjer je primerno za zaščito neodvisnosti zakonitega revizorja ali revizorskega podjetja, ne izvaja zakonite revizije v primeru samopregledovanja ali delovanja v lastnem interesu.
Member States shall in addition ensure that, where statutory audits of public interest entities are concerned, a statutory auditor or an audit firm shall, where appropriate to safeguard the statutory auditor's or audit firm's independence, not carry out a statutory audit in cases of self review or self interest.
njegovi, njeni ali
his, her or
njihovi neodvisnosti in tudi zaščitne ukrepe sprejete za ublažitev teh groženj.
their independence as well as the safeguards applied to mitigate those threats.
Da se zagotovi zaupanje v revizorsko funkcijo in enotno uporabo odstavkov 1 in 2, lahko Komisija v skladu s postopkom iz člena 48(2) sprejme izvedbene ukrepe na podlagi načel v zvezi s/z:
In order to ensure confidence in the audit function and in order to ensure uniform application of paragraphs 1 and 2, the Commission may, in accordance with the procedure referred to in Article 48(2), adopt principle-based implementing measures concerning:
grožnjami in zaščitnimi ukrepi iz odstavka 3;
the threats and safeguards referred to in paragraph 3;
okoliščinami, v katerih je pomen groženj iz odstavka 3 takšen, da ogroža neodvisnost zakonitega revizorja ali revizijskega podjetja;
the situations in which the significance of the threats, as referred to in paragraph 3, is such that the independence of the statutory auditor or audit firm is compromised;
vprašanjem, ali se lahko v primerih samopregledovanja in delovanja v lastnem interesu iz odstavka 2 izvajajo obvezne revizije ali ne.
the question whether statutory audits may or may not be carried out in the cases of self review and self interest referred to in paragraph 2.
Zaupnost in pravila poslovne skrivnosti v zvezi z zakonitimi revizorji in revizijskimi podjetji ne ovirajo uveljavljanja uporabe
Confidentiality and professional secrecy rules relating to statutory auditors or audit firms shall not impede enforcement
določb te Direktive.
of the provisions of this Directive.
Člen 24 Neodvisnost in objektivnost zakonitih revizorjev, ki izvajajo obvezno revizijo v imenu revizijskih podjetij
Article 24
Države članice zagotovijo vzpostavitev ustreznih pravil, ki zagotavljajo, da revizijske
Member States shall ensure that adequate rules are in place which provide that fees for statutory
določa ali nanje ne vpliva zagotavljanje dodatnih storitev, izvedenih za revidirano družbo;
not influenced or determined by the provision of additional services to the audited entity;
ne morejo temeljiti na nobeni obliki naključja.
cannot be based on any form of contingency.
Države članice od zakonitih revizorjev in revizijskih podjetij zahtevajo, da izvajajo obvezne revizije v skladu z mednarodnimi revizijskimi standardi, ki jih je Komisija sprejela v skladu s postopkom iz
Member States shall require statutory auditors and audit firms to carry out statutory audits in accordance with international auditing standards adopted by the Commission in accordance with the procedure referred to in