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EU Statutory Audit Directive (Directive 2006/43/EC)

What is EU Statutory Audit Directive (Directive 2006/43/EC)?

The EU directive that governs who may perform statutory audits and sustainability assurance in the Union and how: approval, registration, ethics, independence, firm organisation, auditing and assurance standards, group audits, the audit and assurance reports, quality assurance, and the duties of audited entities and their audit committees on appointing, dismissing and overseeing the auditor. It comprises 43 controls organised across 7 domains, and applies in the European Union.

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Where EU Statutory Audit Directive (Directive 2006/43/EC) overlaps with the standards you already hold

EU Statutory Audit Directive (Directive 2006/43/EC) vs ISO 27001:2022View comparison →EU Statutory Audit Directive (Directive 2006/43/EC) vs SOC 2View comparison →EU Statutory Audit Directive (Directive 2006/43/EC) vs NIST CSF 2.0View comparison →EU Statutory Audit Directive (Directive 2006/43/EC) vs GDPRView comparison →EU Statutory Audit Directive (Directive 2006/43/EC) vs HIPAAView comparison →EU Statutory Audit Directive (Directive 2006/43/EC) vs PCI DSS 4.0View comparison →

What EU Statutory Audit Directive (Directive 2006/43/EC) means in your sector

EU Statutory Audit Directive (Directive 2006/43/EC) for Healthcare→EU Statutory Audit Directive (Directive 2006/43/EC) for Financial Services→EU Statutory Audit Directive (Directive 2006/43/EC) for Technology→EU Statutory Audit Directive (Directive 2006/43/EC) for Government→EU Statutory Audit Directive (Directive 2006/43/EC) for Manufacturing→EU Statutory Audit Directive (Directive 2006/43/EC) for Energy→EU Statutory Audit Directive (Directive 2006/43/EC) for Retail→EU Statutory Audit Directive (Directive 2006/43/EC) for Education→

What EU Statutory Audit Directive (Directive 2006/43/EC) means for your job

EU Statutory Audit Directive (Directive 2006/43/EC) for CISOs→EU Statutory Audit Directive (Directive 2006/43/EC) for Compliance Officers→EU Statutory Audit Directive (Directive 2006/43/EC) for Risk Managers→EU Statutory Audit Directive (Directive 2006/43/EC) for IT Directors→EU Statutory Audit Directive (Directive 2006/43/EC) for DPOs→EU Statutory Audit Directive (Directive 2006/43/EC) for Auditors→

Questions people ask about EU Statutory Audit Directive (Directive 2006/43/EC)

What is EU Statutory Audit Directive (Directive 2006/43/EC)?
The EU directive that governs who may perform statutory audits and sustainability assurance in the Union and how: approval, registration, ethics, independence, firm organisation, auditing and assurance standards, group audits, the audit and assurance reports, quality assurance, and the duties of audited entities and their audit committees on appointing, dismissing and overseeing the auditor.
How many controls does EU Statutory Audit Directive (Directive 2006/43/EC) have?
EU Statutory Audit Directive (Directive 2006/43/EC) contains 43 controls organized across 7 domains.
Where does EU Statutory Audit Directive (Directive 2006/43/EC) apply?
EU Statutory Audit Directive (Directive 2006/43/EC) applies in European Union. Organizations operating in or serving customers in this jurisdiction should check whether its requirements reach them.
Which version of EU Statutory Audit Directive (Directive 2006/43/EC) is covered here?
This page covers EUR-Lex consolidated text 02006L0043-20260318 (006.001), incorporating Directives 2008/30/EC, 2013/34/EU, 2014/56/EU, (EU) 2022/2464 (CSRD), (EU) 2023/2864 and (EU) 2026/470 (Omnibus I).

Query EU Statutory Audit Directive (Directive 2006/43/EC) programmatically

EU Statutory Audit Directive (Directive 2006/43/EC), its 43 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.

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Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .