Peter Gath FSRs Revisorkonference 15. maj 2008 DPP AUDIT Revisorloven – hvor er ændringerne og hvad får de af betydning
© 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 2 Overordnet Due Process (Betænkning, Høring m.v.) Ny og samlet lov Omfattende ændringer – kvantitativt og kvalitativt Delegation og forventede EU initiativer Liberalisering og harmonisering Ensartet EU Implementering/fortolkning Koordinering med IFAC/ISA – så vidt muligt ensartede definitioner og fortolkninger
© 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 3 Anvendelsesområdet Behov for ændring Bruger hensynet Nye afgrænsningsproblemer Risiko for dobbeltregulering Udstrækning af Offentligt tilsyn, beføjelser m.v.
© 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 4 Obligatorisk efteruddannelse Lovgivning erstatter foreningsinitiativer Konsekvenser for ”godkendelse” Afventer detailregler i Bekendtgørelse Fokus bør være formål frem for detaljer
© 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 5 Offentligt tilsyn Erhvervs- og Selskabsstyrelsens nye rolle Uafhængig kvalitetskontrol Undersøgelser Samarbejde med udenlandske tilsynsmyndigheder
© 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 6 Øvrige forhold Etik og uafhængighed Liberalisering af ejerforhold m.v. Virksomheder af interesse for offentligheden
© 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 7 Afslutning Historisk internationalisering af revisorlovgivningen Styrkelse af revisors funktion som offentlighedens tillidsrepræsentant Skærpet offentligt tilsyn og kontrol Risiko for øget formalisering Afventer detailregulering og EU initiativer
8 Presenter’s contact details Peter Gath KPMG © 2008 KPMG Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International.