Ba cheart an comhar idir na húdaráis inniúla a eagrú faoi chuimsiú Choiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta (CCEFI), arb iad ionadaithe ardleibhéil de chuid na n-údarás inniúil a bheidh air.
The cooperation between competent authorities should be organised within the framework of a Committee of European Auditing Oversight Bodies (CEAOB), which should be composed of high-level representatives of the competent authorities.
Agus an measúnú teicniúil a rinne Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta dá dtagraítear in Airteagal 30(7), pointe (c), de Rialachán (AE) Uimh. 537/2014 ó Pharlaimint na hEorpa agus ón gComhairle, á chur san áireamh, leanann an Securities and Exchange Commission agus an Public Company Accounting Oversight Board de cheanglais a chomhlíonadh ar ceanglais iad ba cheart a dhearbhú mar cheanglais leordhóthanacha chun críocha Airteagal 47(1), pointe (c), de Threoir 2006/43/CE.
Taking into account the technical assessment of the Committee of European Audit Oversight Bodies referred to in Article 30(7), point (c), of Regulation (EU) No 537/2014 of the European Parliament and of the Council, the Securities and Exchange Commission and the Public Company Accounting Oversight Board continue to meet requirements that should be declared adequate for the purposes of Article 47(1), point (c), of Directive 2006/43/EC.
Rinne Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta athmheasúnú, i gcomhréir le hAirteagal 30(7), pointe (c), de Rialachán (AE) Uimh. 537/2014 ó Pharlaimint na hEorpa agus ón gComhairle, ar na córais formhaoirseachta poiblí, dearbhaithe cáilíochta, imscrúdúcháin agus pionóis le haghaidh iniúchóirí agus eintitis iniúchóireachta sna Stáit Aontaithe, bunaithe ar Acht Sarbanes-Oxley 2002, córais nár tháinig athrú bunúsach orthu ó glacadh Cinneadh Cur Chun Feidhme (AE) 2016/1155.
The Committee of European Auditing Oversight Bodies has reassessed, in accordance with Article 30(7), point (c), of Regulation (EU) No 537/2014 of the European Parliament and the Council, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities in the United States, based on the Sarbanes-Oxley Act of 2002, which has not fundamentally changed since the adoption of Implementing Decision (EU) 2016/1155.
Ina theannta sin, ba cheart don Choimisiún dul i gcomhairle leis an nGníomhaireacht Eorpach Chomhshaoil, Gníomhaireacht an Aontais Eorpaigh um Chearta Bunúsacha, BCE, Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta (CCEFI) agus an tArdán maidir le Maoiniú Inbhuanaithe chun a áirithiú go bhfuil na caighdeáin tuairiscithe inbhuanaitheachta comhleanúnach le beartas agus dlí ábhartha an Aontais.
In addition, the Commission should consult the European Environment Agency, the European Union Agency for Fundamental Rights, the ECB, the Committee of European Auditing Oversight Bodies (CEAOB) and the Platform on Sustainable Finance to ensure that the sustainability reporting standards are coherent with relevant Union policy and law.
Ina theannta sin, rachaidh an Coimisiún i gcomhairle leis an nGníomhaireacht Eorpach Comhshaoil, Gníomhaireacht an Aontais Eorpaigh um Chearta Bunúsacha, an Banc Ceannais Eorpach, Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta agus an tArdán maidir le Maoiniú Inbhuanaithe a bunaíodh de bhun Airteagal 20 de Rialachán (AE) 2020/852 maidir leis an gcomhairle theicniúil arna soláthar ag EFRAG roimh ghlacadh na ngníomhartha tarmligthe dá dtagraítear in Airteagail 29b agus 29c den Treoir seo.
The Commission shall also consult the European Environment Agency, the European Union Agency for Fundamental Rights, the European Central Bank, the Committee of European Auditing Oversight Bodies and the Platform on Sustainable Finance established pursuant to Article 20 of Regulation (EU) 2020/852 on the technical advice provided by EFRAG prior to the adoption of delegated acts referred to in Articles 29b and 29c of this Directive.
Cuirfidh an Ballstát an Coimisiún agus Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta (dá ngairtear “CCEFI” anseo feasta), dá dtagraítear in Airteagal 30, ar an eolas faoi chásanna eisceachtúla den sórt sin ina dtarlaíonn sé nach gcuirtear an Rialachán seo nó forálacha áirithe den Rialachán seo i bhfeidhm.
The Member State shall inform the Commission and the Committee of European Auditing Oversight Bodies (hereinafter referred to as ‘the CEAOB’), referred to in Article 30, of such exceptional situations of non-application of this Regulation or certain provisions of this Regulation.
Rinne Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta athmheasúnú ar an gcreat dlíthiúil sna Stáit Aontaithe, bunaithe ar Acht Sarbanes-Oxley, creat nár tháinig athrú bunúsach air ó glacadh Cinneadh Cur Chun Feidhme (AE) 2016/1156.
The Committee of European Auditing Oversight Bodies has reassessed the legal framework in the United States, based on the Sarbanes-Oxley Act, which has not fundamentally changed since the adoption of Implementing Decision (EU) 2016/1156.
D’ainneoin na teorann ama, déanfaidh an Coimisiún, le cúnamh ó Choiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta, faireachán go tráthrialta ar na forbairtí sa mhargadh, ar éabhlóid na gcreataí maoirseachta agus rialála agus ar éifeachtacht agus ar eispéireas an chomhair maoirseachta.
Notwithstanding the time limitation, the Commission, assisted by the Committee of European Audit Oversight Bodies, will monitor on a regular basis the market developments, evolution of the supervisory and regulatory frameworks and the effectiveness and experience of supervisory cooperation.
D’ainneoin na teorann ama, déanfaidh an Coimisiún, le cúnamh ó Choiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta, faireachán go tráthrialta ar na forbairtí sa mhargadh, ar éabhlóid na gcreataí maoirseachta agus rialála agus ar éifeachtacht agus ar eispéireas an chomhair maoirseachta, lena n-áirítear an dul chun cinn i dtreo spleáchas frithpháirteach ar chórais formhaoirseachta a chéile a bhaint amach.
Notwithstanding the time limitation, the Commission, assisted by the Committee of European Audit Oversight Bodies, will monitor on a regular basis the market developments, evolution of the supervisory and regulatory frameworks and the effectiveness and experience of supervisory cooperation, including the progress towards reaching mutual reliance of each other’s oversight systems.
Rachaidh siad i gcomhar le Coiste na gComhlachtaí Eorpacha um Fhormhaoirseacht Iniúchóireachta (CCEFI) agus leis na húdaráis inniúla dá dtagraítear in Airteagal 20 de Rialachán (AE) Uimh. 537/2014 a mhéid a bhaineann cóineasú den sórt sin leis an iniúchadh reachtúil agus dearbhú an tuairiscithe inbhuanaitheachta de chuid eintitis leasa phoiblí.”;
They shall cooperate with the Committee of European Auditing Oversight Bodies (CEAOB) and the competent authorities referred to in Article 20 of Regulation (EU) No 537/2014 in so far as such convergence relates to the statutory audit and assurance of sustainability reporting of public-interest entities.’;