TFL Vsebine / Revija SIR*IUS

Implementation of the EU Directive in the area of sanctions and judicial protection in the United Kingdom

27. maja 2014 sta bila v Uradnem listu Evropske unije objavljena dva pomembna dokumenta v zvezi z revizijo računovodskih izkazov, in sicer Direktiva 2014/56/EU o obveznih revizijah za letne in konsolidirane računovodske izkaze in Uredba (EU) št. 537/2014 o posebnih zahtevah v zvezi z obvezno revizijo subjektov javnega interesa. Države članice EU-ja so morale omenjeno direktivo implementirati v svojo nacionalno zakonodajo v dveh letih po začetku veljavnosti, to je najkasneje do 17. junija 2016. Istega dne je začela veljati tudi Uredba (EU) 537/2014. V Veliki Britaniji je Direktiva 2014/56/EU o obveznih revizijah za letne in konsolidirane računovodske izkaze implementirana v Zakon o revizorjih in predpisih o revizorjih tretjih držav 2016 (angl. The Statutory Auditors and Third Country Auditors Regulations 2016), ki je začel veljati 17. 6. 2016. V članku predstavljamo implementacijo Direktive 2014/56/EU, ki je bila izpeljana v Veliko Britaniji, omejili pa smo se izključno na področje sankcij in sodnega varstva, predstavljamo pa tudi nadzorni organ v Veliki Britaniji na področju revidiranja.

On 27 May 2014, two important documents were published in the Official Journal of the European Union concerning the auditing of accounts, namely Directive 2014/56/EU on statutory audits of annual accounts and consolidated accounts and Regulation (EU) No 537/2014 laying down specific requirements for statutory audit of public-interest entities. EU Member States were required to implement this Directive into their national legislation within two years of its entry into force, no later than by 17 June 2016. Regulation (EU) 537/2014 entered into force on the same day. In the United Kingdom, Directive 2014/56/EU on statutory audits of annual and consolidated financial statements has been implemented by the Statutory Auditors and Third Country Auditors Regulation of 2016, which entered into force on June 17, 2016. This article introduces the implementation of Directive 2014/56/EU in the UK, which is, however, limited solely to sanctions and justice. In addition, the UK supervisory authority in the field auditing is presented.