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Case C-950/19: Judgment of the Court (Fifth Chamber) of 24 March 2021 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Company law — Directive 2006/43/EC — Statutory audit of annual and consolidated accounts — Article 22a(1)(a) — Recruitment of a statutory auditor by an audited entity — Waiting period — Prohibition on taking up a key management post in the audited entity — Infringement — Gravity and duration of the infringement — Expression ‘taking up a post’ — Scope — Conclusion of an employment contract with the audited entity — Independence of statutory auditors — External appearance)
ECLI:EU:UNKNOWN:62019CA0950
62019CA0950
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17.5.2021
Official Journal of the European Union
C 189/4
(Case C-950/19) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Company law - Directive 2006/43/EC - Statutory audit of annual and consolidated accounts - Article 22a(1)(a) - Recruitment of a statutory auditor by an audited entity - Waiting period - Prohibition on taking up a key management post in the audited entity - Infringement - Gravity and duration of the infringement - Expression ‘taking up a post’ - Scope - Conclusion of an employment contract with the audited entity - Independence of statutory auditors - External appearance)
(2021/C 189/04)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Intervening party: Patentti- ja rekisterihallituksen tilintarkastuslautakunta
Operative part of the judgment
Article 22a(1)(a) of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 must be interpreted as meaning that a statutory auditor, such as a key audit partner, appointed by an audit firm in the context of a statutory audit engagement, must be regarded as holding a key management position in an audited entity, within the meaning of that provision, as soon as he or she concludes an employment contract with the latter relating to that post, even if he or she has not yet begun to actually perform his or her duties in that post.
* Language of the case: Finnish.
ECLI:EU:C:2021:140