313
Audiitortegevuse seaduse, raamatupidamise seaduse ja väärtpaberituru seaduse muutmise seadus
Introduced
11 January 2021
Last action
5 May 2021 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Jüri Jaanson, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
5 May 2021
Summary
Eelnõu algatamise tingis Euroopa Komisjoni hinnang, et Eesti ei ole Euroopa Parlamendi ja nõukogu vastava direktiivi teatavat liiki ettevõtjate aruandeaasta finantsaruannete, konsolideeritud finantsaruannete ja nendega seotud aruannete kohta käivaid sätteid nõuetekohaselt üle võtnud. Eelnõuga täpsustatakse audiitori kohustusi keskmise suurusega ettevõtja, suurettevõtja ja avaliku huvi üksuse auditeerimisel. Audiitor on edaspidi kohustatud auditi aruandes kinnitama, kas tegevusaruanne vastab finantsaruandele ja seaduses kohaldatavatele nõuetele. Muudatuse eesmärk on tugevdada investorite ja teiste huvitatud isikute usaldust ettevõtja tegevusaruandes avaldatud informatsiooni vastu. Lisaks täpsustatakse nõudeid informatsiooni osas, mida peab üle 500 töötajaga avaliku huvi üksusest suurettevõtja kajastama oma tegevusaruandes. Analoogsed muudatused tehakse ka konsolideeritud aruannete osas. Muudatuste eesmärk on paremini tuvastada jätkusuutlikkuse riske ning suurendada investorite ja tarbijate usaldust. Eelnõu tulemusel kallineb vähesel määral keskmiste ja suurettevõtjate audititasu ning vähesel määral kasvab mõnede suurettevõtjate aruandluskohustuse maht.
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Timeline
11 January 2021
AVALDATUD_RIIGITEATAJAS
Source: SE
5 May 2021
Accepted
Votes
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Versions
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Documents
26 official files
Lõpptekst
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Lõpptekst
doc · ET · 10 May 2021
Lõpptekst asice
asice · ET · 10 May 2021
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Vabariigi Presidendi otsus
pdf · ET · 10 May 2021
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Vabariigi Presidendi otsus asice
asice · ET · 10 May 2021
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Vastuvõetud seadus asice
asice · ET · 5 May 2021
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Kaaskiri Vabariigi Presidendile
pdf · ET · 5 May 2021
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Vastuvõetud seadus
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Eelnõu
docx · ET · 3 May 2021
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Seletuskiri
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Muudatusettepanekute loetelu
docx · ET · 19 April 2021
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Eelnõu
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Seletuskirja lisa 2 (märkused ja ettepanekud)
docx · ET · 9 March 2021
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Seletuskirja lisa 1 (vastavustabel)
docx · ET · 9 March 2021
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Eelnõu
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EIS teade
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Algtekstid asice
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Sponsors
- Jüri Jaanson · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Audiitortegevuse seaduse, raamatupidamise seaduse ja väärtpaberituru seaduse muutmise seadus · 313 · EE
- Identifier matchPROJECTS_FROM
Same estonia record a3324c8e-4df2-458a-91fd-3047b5d66139 projected from PoliticalRepo EE row.
Audiitortegevuse seaduse, raamatupidamise seaduse ja väärtpaberituru seaduse muutmise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/a3324c8e-4df2-458a-91fd-3047b5d66139/
- Open data entity: https://api.riigikogu.ee/api/volumes/a3324c8e-4df2-458a-91fd-3047b5d66139
- estonia · a3324c8e-4df2-458a-91fd-3047b5d66139 · source updated 5 May 2021