Avis relatif à l'approbation de la norme intitulée ' norme complémentaire (version révisée 2020) aux normes internationales d'audit (ISA) applicables en Belgique ', de 10 mars 2021
Article M.
Conformément aux dispositions de l'article 31 de la loi du 7 décembre 2016 portant organisation de la profession et de la supervision publique des réviseurs d'entreprises, un projet de norme intitulée " norme complémentaire (version révisée 2020) aux normes internationales d'audit (ISA) applicables en Belgique " a été soumis pour approbation au Conseil supérieur des Professions économiques et au ministre ayant l'Economie dans ses attributions, après avoir fait l'objet de consultations publiques.
Cette norme vise à intégrer les nouvelles exigences légales découlant :
(i) de la loi du 23 mars 2019 introduisant le Code des sociétés et des associations et portant des dispositions diverses et
(ii) de la loi du 28 avril 2020 portant transposition de la directive (UE) 2017/828 du Parlement européen et du Conseil du 17 mai 2017 modifiant la directive 2007/36/CE en vue de promouvoir l'engagement à long terme des actionnaires, et portant des dispositions en matière de société et d'association.
Cette norme modifie le paragraphe 5 de la " norme (révisée en 2018) relative à l'application en Belgique des normes internationales d'audit (normes ISA) " ainsi que le paragraphe 3 de...
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