Povzetek: Revizijska direktiva in Uredba EU o reviziji subjektov javnega interesa (SJI) sta narekovali spremembe revizijske zakonodaje v državah članicah EU. Slovenija je evropsko zakonodajo na področju revidiranja upoštevala že v ZGD-1 in jo je zdaj dopolnila še z novelo Zakona o revidiranju ZRev-2A. V članku prikazujemo novosti in pojasnjujemo povezanost posameznih institutov, ki so urejeni v ZGD-1 in ZRev-2. Pojem SJI je z ZRev-2A na novo definiran in širi obseg subjektov tudi na podjetja v državni ali občinski večinski lasti. Za vse SJI zdaj neposredno velja Uredba EU o reviziji SJI, ki precej strogo določa pravila delovanja revizorjev in revizijskih podjetij. Postopek imenovanja revizorja je natančno določen. V skladu z ZRev-2A je minimalni mandat tri leta, kar naj bi povečalo revizorjevo neodvisnost. Agencija za javni nadzor nad revidiranjem pa je z ZRev-2A dobila pooblastila, da lahko tudi članom uprave, nadzornega sveta in revizijske komisije začasno prepove opravljanje njihovih nalog v družbi.
Ključne besede: Revizijska direktiva, Uredba EU o reviziji subjektov javnega interesa, ZRev-2A, ZGD-1, subjekt javnega interesa (SJI), obvezna revizija, pogodba o revidiranju, Agencija za javni nadzor nad revidiranjem
Title: Novelties and Connections of Institutes with the Amended Auditing Act and the Companies Act
Abstract: The Audit Directive and Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public interest entities and repealing Commission Decision 2005/909 EC have required amendments of audit legislation in all EU member states. Slovenia has followed the European legislation in the field of auditing in the Slovenian Companies Act (ZGD-1), and has now supplemented it with the Act Amending the Auditing Act (ZRev-2A). In the article, we are presenting the novelties and connections of individual institutes, which are regulated in the Slovenian Companies Act (ZGD-1) and the Slovenian Auditing Act (ZRev-2A). The term public interest entities has been newly defined by the Slovenian Auditing Act (ZRev-2A) and has widened the range of subjects of state-owned and municipality-owned companies. All public interest entities are now directly regulated by Regulation (EU) No 537/2014, which strictly determines the rules of work of auditors and auditing companies. The process of auditor''s appointment is precisely defined, with their mandate lasting three years according to the Slovenian Auditing Act (ZRev-2A), and as such increases the auditor''s independency. Slovenian Agency for Public Oversight of Auditing has hence gained the right to temporarily prohibit the work of board members, members of the supervisory council and auditing commission.
Keywords: Audit Directive (Directive 2014/56/EU), Regulation (EU) No 537/2014, Slovenian Auditing Act (ZRev-2A), Slovenian Companies Act (ZGD-1), public interest entities, statutory audit, audit contract, Slovenian Agency for Public Oversight of Auditing
