Bericht met betrekking tot de goedkeuring van de norm, met als titel 'bijkomende norm (herziene versie 2020) bij de in België van toepassing zijnde internationale auditstandaarden (ISA's)', de 10 mars 2021
Artikel M.
Overeenkomstig de bepalingen van artikel 31 van de wet van 7 december 2016 tot organisatie van het beroep van en het publiek toezicht op de bedrijfsrevisoren, werd een ontwerp van norm met als titel "bijkomende norm (herziene versie 2020) bij de in België van toepassing zijnde internationale auditstandaarden (ISA's)" ter goedkeuring voorgelegd aan de Hoge Raad voor de Economische Beroepen en aan de minister bevoegd voor Economie, na het voorwerp te hebben uitgemaakt van openbare raadplegingen.
Deze norm heeft tot doel de nieuwe wettelijke vereisten op te nemen die voortvloeien uit:
(i) de wet van 23 maart 2019 tot invoering van het Wetboek van vennootschappen en verenigingen en houdende diverse bepalingen en
(ii) de wet van 28 april 2020 tot omzetting van Richtlijn (EU) 2017/828 van het Europees Parlement en de Raad van 17 mei 2017 tot wijziging van Richtlijn 2007/36/EG wat het bevorderen van de langetermijnbetrokkenheid van aandeelhouders betreft, en houdende vennootschaps- en verenigingsbepalingen.
Deze norm wijzigt paragraaf 5 van de "norm (herzien in 2018) inzake de toepassing in België van de Internationale controlestandaarden (ISA's)", alsook...
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