{"id":132,"date":"2026-04-16T16:47:48","date_gmt":"2026-04-16T13:47:48","guid":{"rendered":"https:\/\/projects.snau.edu.ua\/eutrust\/?page_id=132"},"modified":"2026-04-16T16:49:32","modified_gmt":"2026-04-16T13:49:32","slug":"132-2","status":"publish","type":"page","link":"https:\/\/projects.snau.edu.ua\/eutrust\/platforma-znan\/132-2\/","title":{"rendered":"Policy Brief# 1"},"content":{"rendered":"\n<p class=\"has-light-green-cyan-color has-text-color has-link-color has-large-font-size wp-elements-46ed798195eda384e93e63ad54d6d3ba\"><strong>\ud83c\uddec\ud83c\udde7<\/strong><strong> Why the EU Rewrote the Rules on Audit &#8212; And Why It Still Matters<\/strong><\/p>\n\n\n\n<p><em>Policy Brief | EU Audit Regulation Framework<\/em><\/p>\n\n\n\n<p>When the 2008 financial crisis hit, one uncomfortable question kept surfacing: where were the auditors? Major financial institutions had received clean audit opinions for years &#8212; right up until their collapse. The EU&#8217;s answer came in 2014, with the most significant overhaul of audit regulation in a generation.<\/p>\n\n\n\n<p><strong>Three Laws. One Architecture.<\/strong><\/p>\n\n\n\n<p>The EU statutory audit framework is built on three legal instruments that operate as a system:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Directive 2006\/43\/EC<\/strong>\u00a0&#8212; the original baseline: harmonized auditor registration, competence requirements, and the principle of independent public oversight across Member States<\/li>\n\n\n\n<li><strong>Directive 2014\/56\/EU<\/strong>\u00a0&#8212; the reform layer: stricter independence rules, more informative audit reports, stronger national sanctioning powers, and the authority to adopt International Standards on Auditing (ISAs) at EU level<\/li>\n\n\n\n<li><strong>Regulation (EU) No 537\/2014<\/strong>\u00a0&#8212; the hard rules for the highest-risk entities: directly binding, no transposition needed, applies exclusively to Public Interest Entities (PIEs) &#8212; listed companies, banks, and insurers<\/li>\n<\/ul>\n\n\n\n<p><strong>What Changed &#8212; and Why It Matters<\/strong><\/p>\n\n\n\n<p>Before 2014, audit rules varied significantly across Member States. A company operating across borders could face inconsistent oversight. The 2014 reform closed that gap.<\/p>\n\n\n\n<p>The Regulation is the sharper instrument. Unlike a Directive, it applies identically in all 27 Member States from the moment it enters into force. For firms auditing PIEs, there is no ambiguity about what the rules require.<\/p>\n\n\n\n<p><strong>The core logic:<\/strong>&nbsp;financial markets rely on audited information. When auditors are captured &#8212; commercially, relationally, or structurally &#8212; the function fails. The 2014 rules were designed to prevent that capture before it happens.<\/p>\n\n\n\n<p><strong>Public Oversight Is Now Mandatory<\/strong><\/p>\n\n\n\n<p>Every Member State must operate an independent public oversight body for statutory auditors. These bodies &#8212; coordinated through the Committee of European Auditing Oversight Bodies (CEAOB) &#8212; investigate, sanction, and report on audit quality. Oversight is no longer self-regulatory.<\/p>\n\n\n\n<p><strong>Sources:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directive 2006\/43\/EC &#8212; European Parliament\/Council &#8212; 2006 &#8212; <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32006L0043\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32006L0043<\/a><\/li>\n\n\n\n<li>Directive 2014\/56\/EU &#8212; European Parliament\/Council &#8212; 2014 &#8212; <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014L0056\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014L0056<\/a><\/li>\n\n\n\n<li>Regulation (EU) No 537\/2014 &#8212; European Parliament\/Council &#8212; 2014 &#8212; <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014R0537\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014R0537<\/a><\/li>\n\n\n\n<li>The EU Regulatory Framework on Statutory Audit &#8212; World Bank \/ CFRR &#8212; 2024 &#8212; <a href=\"https:\/\/cfrr.worldbank.org\/sites\/default\/files\/2024-06\/EU_statutory%20audit%20and%20sustainability%20assurance_May%2024.pdf\">https:\/\/cfrr.worldbank.org\/sites\/default\/files\/2024-06\/EU_statutory%20audit%20and%20sustainability%20assurance_May%2024.pdf<\/a><\/li>\n\n\n\n<li>EU Audit Reform Summary &#8212; KPMG &#8212; 2015 &#8212; <a href=\"https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2016\/02\/eu-audit-reforms-nov-2015.pdf\">https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2016\/02\/eu-audit-reforms-nov-2015.pdf<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"has-light-green-cyan-color has-text-color has-link-color has-large-font-size wp-elements-dd8af1a1b0ddef92c1be51e6cf44771b\"><strong>\ud83c\uddfa\ud83c\udde6<\/strong><strong> \u0427\u043e\u043c\u0443 \u0404\u0421 \u043f\u0435\u0440\u0435\u043f\u0438\u0441\u0430\u0432 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0430\u0443\u0434\u0438\u0442\u0443 &#8212; \u0456 \u0447\u043e\u043c\u0443 \u0446\u0435 \u0434\u043e\u0441\u0456 \u0432\u0430\u0436\u043b\u0438\u0432\u043e<\/strong><\/p>\n\n\n\n<p><em>\u0410\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0439 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b | \u0421\u0438\u0441\u0442\u0435\u043c\u0430 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u0443 \u0432 \u0404\u0421<\/em><\/p>\n\n\n\n<p>\u041a\u043e\u043b\u0438 \u0443 2008 \u0440\u043e\u0446\u0456 \u0432\u0438\u0431\u0443\u0445\u043d\u0443\u043b\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u043a\u0440\u0438\u0437\u0430, \u043e\u0434\u043d\u0435 \u043d\u0435\u0437\u0440\u0443\u0447\u043d\u0435 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0437\u0432\u0443\u0447\u0430\u043b\u043e \u0437\u043d\u043e\u0432\u0443 \u0456 \u0437\u043d\u043e\u0432\u0443: \u0430 \u0434\u0435 \u0431\u0443\u043b\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0438? \u0412\u0435\u043b\u0438\u043a\u0456 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438 \u0440\u043e\u043a\u0430\u043c\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u043b\u0438 \u00ab\u0447\u0438\u0441\u0442\u0456\u00bb \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 &#8212; \u0430\u0436 \u0434\u043e \u0432\u043b\u0430\u0441\u043d\u043e\u0433\u043e \u043a\u0440\u0430\u0445\u0443. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u044c \u0404\u0421 \u043f\u0440\u0438\u0439\u0448\u043b\u0430 \u0443 2014 \u0440\u043e\u0446\u0456: \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0437\u0430 \u043a\u0456\u043b\u044c\u043a\u0430 \u0434\u0435\u0441\u044f\u0442\u0438\u043b\u0456\u0442\u044c.<\/p>\n\n\n\n<p><strong>\u0422\u0440\u0438 \u0430\u043a\u0442\u0438. \u041e\u0434\u043d\u0430 \u0430\u0440\u0445\u0456\u0442\u0435\u043a\u0442\u0443\u0440\u0430.<\/strong><\/p>\n\n\n\n<p>\u0421\u0438\u0441\u0442\u0435\u043c\u0430 \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u0443 \u0432 \u0404\u0421 \u043f\u043e\u0431\u0443\u0434\u043e\u0432\u0430\u043d\u0430 \u043d\u0430 \u0442\u0440\u044c\u043e\u0445 \u0432\u0437\u0430\u0454\u043c\u043e\u043f\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430\u0445:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2006\/43\/\u0404\u0421<\/strong>\u00a0&#8212; \u0432\u0438\u0445\u0456\u0434\u043d\u0430 \u0431\u0430\u0437\u0430: \u0454\u0434\u0438\u043d\u0456 \u0432\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432, \u0457\u0445\u043d\u044c\u043e\u0457 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u0433\u043b\u044f\u0434\u0443 \u0432 \u0443\u0441\u0456\u0445 \u0434\u0435\u0440\u0436\u0430\u0432\u0430\u0445-\u0447\u043b\u0435\u043d\u0430\u0445<\/li>\n\n\n\n<li><strong>\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2014\/56\/\u0404\u0421<\/strong>\u00a0&#8212; \u0440\u0435\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u0438\u0439 \u0448\u0430\u0440: \u0436\u043e\u0440\u0441\u0442\u043a\u0456\u0448\u0456 \u0432\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0441\u0442\u0456, \u0431\u0456\u043b\u044c\u0448 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u0437\u0432\u0456\u0442\u0438, \u0440\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0456 \u0441\u0430\u043d\u043a\u0446\u0456\u0439\u043d\u0456 \u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u043d\u044f \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u0456\u0432 \u0456 \u043f\u0440\u0430\u0432\u043e \u0404\u0421 \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0443\u0432\u0430\u0442\u0438 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 (\u041c\u0421\u0410)<\/li>\n\n\n\n<li><strong>\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 (\u0404\u0421) \u2116 537\/2014<\/strong>\u00a0&#8212; \u0442\u0432\u0435\u0440\u0434\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0434\u043b\u044f \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u0437\u043d\u0430\u0447\u0443\u0449\u0438\u0445 \u0441\u0443\u0431&#8217;\u0454\u043a\u0442\u0456\u0432: \u043f\u0440\u044f\u043c\u043e \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u0438\u0439, \u0431\u0435\u0437 \u0456\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457, \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u0434\u043e \u0441\u0443\u0431&#8217;\u0454\u043a\u0442\u0456\u0432 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0433\u043e \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0443 (\u0421\u0421\u0406) &#8212; \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439, \u0431\u0430\u043d\u043a\u0456\u0432 \u0442\u0430 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0438\u043a\u0456\u0432<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0429\u043e \u0437\u043c\u0456\u043d\u0438\u043b\u043e\u0441\u044f &#8212; \u0456 \u0447\u043e\u043c\u0443 \u0446\u0435 \u0432\u0430\u0436\u043b\u0438\u0432\u043e<\/strong><\/p>\n\n\n\n<p>\u0414\u043e 2014 \u0440\u043e\u043a\u0443 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u043d\u043e\u0440\u043c\u0438 \u0441\u0443\u0442\u0442\u0454\u0432\u043e \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u043b\u0438\u0441\u044f \u0432 \u0440\u0456\u0437\u043d\u0438\u0445 \u0434\u0435\u0440\u0436\u0430\u0432\u0430\u0445-\u0447\u043b\u0435\u043d\u0430\u0445. \u041a\u043e\u043c\u043f\u0430\u043d\u0456\u044f, \u0449\u043e \u043f\u0440\u0430\u0446\u044e\u0454 \u0432 \u043a\u0456\u043b\u044c\u043a\u043e\u0445 \u043a\u0440\u0430\u0457\u043d\u0430\u0445, \u043c\u043e\u0433\u043b\u0430 \u0441\u0442\u0438\u043a\u0430\u0442\u0438\u0441\u044f \u0437 \u043d\u0435\u043f\u043e\u0441\u043b\u0456\u0434\u043e\u0432\u043d\u0438\u043c \u043d\u0430\u0433\u043b\u044f\u0434\u043e\u043c. \u0420\u0435\u0444\u043e\u0440\u043c\u0430 2014 \u0440\u043e\u043a\u0443 \u0443\u0441\u0443\u043d\u0443\u043b\u0430 \u0446\u044e \u043f\u0440\u043e\u0433\u0430\u043b\u0438\u043d\u0443.<\/p>\n\n\n\n<p>\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 &#8212; \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u0436\u043e\u0440\u0441\u0442\u043a\u0438\u0439 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442. \u041d\u0430 \u0432\u0456\u0434\u043c\u0456\u043d\u0443 \u0432\u0456\u0434 \u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0438, \u0432\u0456\u043d \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u043e\u0434\u043d\u0430\u043a\u043e\u0432\u043e \u0432 \u0443\u0441\u0456\u0445 27 \u0434\u0435\u0440\u0436\u0430\u0432\u0430\u0445-\u0447\u043b\u0435\u043d\u0430\u0445 \u0456\u0437 \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u043d\u0430\u0431\u0440\u0430\u043d\u043d\u044f \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456. \u0414\u043b\u044f \u0444\u0456\u0440\u043c, \u0449\u043e \u0430\u0443\u0434\u0438\u0442\u0443\u044e\u0442\u044c \u0421\u0421\u0406, \u043d\u0435\u043c\u0430\u0454 \u0436\u043e\u0434\u043d\u043e\u0457 \u0434\u0432\u043e\u0437\u043d\u0430\u0447\u043d\u043e\u0441\u0442\u0456 \u0449\u043e\u0434\u043e \u0432\u0438\u043c\u043e\u0433.<\/p>\n\n\n\n<p><strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0430 \u043b\u043e\u0433\u0456\u043a\u0430:<\/strong>&nbsp;\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0438\u043d\u043a\u0438 \u0437\u0430\u043b\u0435\u0436\u0430\u0442\u044c \u0432\u0456\u0434 \u0434\u043e\u0441\u0442\u043e\u0432\u0456\u0440\u043d\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457. \u042f\u043a\u0449\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u00ab\u0437\u0430\u0445\u043e\u043f\u043b\u0435\u043d\u0438\u0439\u00bb &#8212; \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e, \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0430\u043c\u0438 \u0447\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u043e &#8212; \u0444\u0443\u043d\u043a\u0446\u0456\u044f \u0440\u0443\u0439\u043d\u0443\u0454\u0442\u044c\u0441\u044f. \u041f\u0440\u0430\u0432\u0438\u043b\u0430 2014 \u0440\u043e\u043a\u0443 \u0440\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u0456 \u0434\u043b\u044f \u0442\u043e\u0433\u043e, \u0449\u043e\u0431 \u0437\u0430\u043f\u043e\u0431\u0456\u0433\u0442\u0438 \u0446\u044c\u043e\u043c\u0443 \u00ab\u0437\u0430\u0445\u043e\u043f\u043b\u0435\u043d\u043d\u044e\u00bb \u0449\u0435 \u0434\u043e \u0442\u043e\u0433\u043e, \u044f\u043a \u0432\u043e\u043d\u043e \u0441\u0442\u0430\u043d\u0435\u0442\u044c\u0441\u044f.<\/p>\n\n\n\n<p><strong>\u041f\u0443\u0431\u043b\u0456\u0447\u043d\u0438\u0439 \u043d\u0430\u0433\u043b\u044f\u0434 \u0442\u0435\u043f\u0435\u0440 \u0454 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u0438\u043c<\/strong><\/p>\n\n\n\n<p>\u041a\u043e\u0436\u043d\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u0430-\u0447\u043b\u0435\u043d \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0430 \u043c\u0430\u0442\u0438 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u0438\u0439 \u043e\u0440\u0433\u0430\u043d \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u043d\u0430\u0433\u043b\u044f\u0434\u0443 \u0437\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430\u043c\u0438. \u0426\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 &#8212; \u0441\u043a\u043e\u043e\u0440\u0434\u0438\u043d\u043e\u0432\u0430\u043d\u0456 \u0447\u0435\u0440\u0435\u0437 \u041a\u043e\u043c\u0456\u0442\u0435\u0442 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u043d\u0430\u0433\u043b\u044f\u0434\u0443 \u0437\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u043c (CEAOB) &#8212; \u0440\u043e\u0437\u0441\u043b\u0456\u0434\u0443\u044e\u0442\u044c, \u043d\u0430\u043a\u043b\u0430\u0434\u0430\u044e\u0442\u044c \u0441\u0430\u043d\u043a\u0446\u0456\u0457 \u0442\u0430 \u0437\u0432\u0456\u0442\u0443\u044e\u0442\u044c \u043f\u0440\u043e \u044f\u043a\u0456\u0441\u0442\u044c \u0430\u0443\u0434\u0438\u0442\u0443. \u0421\u0430\u043c\u043e\u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0432 \u0446\u0456\u0439 \u0441\u0444\u0435\u0440\u0456 \u0437\u0430\u043b\u0438\u0448\u0438\u043b\u043e\u0441\u044c \u0443 \u043c\u0438\u043d\u0443\u043b\u043e\u043c\u0443.<\/p>\n\n\n\n<p><strong>\u0414\u0436\u0435\u0440\u0435\u043b\u0430:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2006\/43\/\u0404\u0421 &#8212; \u0404\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0439 \u041f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442\/\u0420\u0430\u0434\u0430 &#8212; 2006 &#8212; <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32006L0043\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32006L0043<\/a><\/li>\n\n\n\n<li>\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2014\/56\/\u0404\u0421 &#8212; \u0404\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0439 \u041f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442\/\u0420\u0430\u0434\u0430 &#8212; 2014 &#8212; <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014L0056\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014L0056<\/a><\/li>\n\n\n\n<li>\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 (\u0404\u0421) \u2116 537\/2014 &#8212; \u0404\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0439 \u041f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442\/\u0420\u0430\u0434\u0430 &#8212; 2014 &#8212; <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014R0537\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32014R0537<\/a><\/li>\n\n\n\n<li>\u0421\u0438\u0441\u0442\u0435\u043c\u0430 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u0443 \u0432 \u0404\u0421 &#8212; \u0421\u0432\u0456\u0442\u043e\u0432\u0438\u0439 \u0431\u0430\u043d\u043a \/ CFRR &#8212; 2024 &#8212; <a href=\"https:\/\/cfrr.worldbank.org\/sites\/default\/files\/2024-06\/EU_statutory%20audit%20and%20sustainability%20assurance_May%2024.pdf\">https:\/\/cfrr.worldbank.org\/sites\/default\/files\/2024-06\/EU_statutory%20audit%20and%20sustainability%20assurance_May%2024.pdf<\/a><\/li>\n\n\n\n<li>\u041e\u0433\u043b\u044f\u0434 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 \u0404\u0421 &#8212; KPMG &#8212; 2015 &#8212; https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2016\/02\/eu-audit-reforms-nov-2015.pdf<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83c\uddec\ud83c\udde7 Why the EU Rewrote the Rules on Audit &#8212; 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