2011/0389(COD)

Statutory audits of annual accounts and consolidated accounts

Basic information

2011/0389(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)

Directive

Amending Directive 2006/43/EC 2004/0065(COD)

Subject

2.50.08 Financial services, financial reporting and auditing
2.50.10 Financial supervision
3.45.01 Company law
3.45.03 Financial management of undertakings, business loans, accounting

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
30/11/2011 Legislative proposal published COM(2011)0778
13/12/2011 Committee referral announced in Parliament, 1st reading
25/04/2013 Vote in committee, 1st reading
14/05/2013 Committee report tabled for plenary, 1st reading A7-0171/2013
30/05/2013 Debate in Council
03/04/2014 Decision by Parliament, 1st reading T7-0284/2014
03/04/2014 Results of vote in Parliament
14/04/2014 Act adopted by Council after Parliament's 1st reading
16/04/2014 Final act signed
16/04/2014 End of procedure in Parliament
27/05/2014 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2011/0389(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2006/43/EC 2004/0065(COD)
Legal basis Treaty on the Functioning of the EU TFEU 050
Mandatory consultation of other institutions European Economic and Social Committee
Stage reached in procedure Procedure completed
Committee dossier JURI/7/08047

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE494.556 04/09/2012
    Amendments tabled in committee PE498.009 18/10/2012
    Amendments tabled in committee PE498.119 26/10/2012
    Amendments tabled in committee PE500.423 14/11/2012
    Committee opinion ITRE PE496.381 04/12/2012
    Committee opinion ECON PE496.499 13/03/2013
    Committee report tabled for plenary, 1st reading/single reading A7-0171/2013 14/05/2013
    Text adopted by Parliament, 1st reading/single reading T7-0284/2014 03/04/2014
  • Document type Reference Date Summary
    Draft final act 00006/2014/LEX 16/04/2014
  • Document type Reference Date Summary
    Document attached to the procedure SEC(2011)1384 30/11/2011
    Document attached to the procedure SEC(2011)1385 30/11/2011
    Legislative proposal COM(2011)0778 30/11/2011
    Commission response to text adopted in plenary SP(2014)471 09/07/2014
  • Document type Parliament/Chamber Reference Date Summary
    Contribution BE_CHAMBER COM(2011)0778 24/02/2012
    Contribution PT_PARLIAMENT COM(2011)0778 24/02/2012
    Contribution CZ_SENATE COM(2011)0778 08/05/2012
    Contribution IE_HOUSES-OF-OIREACHTAS COM(2011)0778 19/03/2013
  • Institution/body Document type Reference Date Summary
    EDPS Document attached to the procedure N7-0123/2012 OJ C 336 06.11.2012, p. 0004 13/04/2012
    ESC Economic and Social Committee: opinion, report CES1035/2012 25/04/2012

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex
European Commission EUR-Lex