Publication par la Commission européenne d'une recommandation concernant la limitation de la responsabilité des cabinets d'audit
| Auteur | Legal News |
Une recommandation concernant la limitation de la responsabilité civile des contrôleurs des comptes a été publiée par la Commission européenne. Elle fait suite à la multiplication des demandes d'indemnisation et à l'insuffisance de la couverture des risques dans ce secteur. Son objectif est de protéger les marchés européens de capitaux en faisant en sorte que les cabinets d'audit puissent continuer à assurer le contrôle des sociétés cotées dans l'UE. Elle laisse les Etats membres libres de choisir la méthode qui leur convient pour limiter la responsabilité. La recommandation introduit des principes de base que les Etats membres devraient respecter lorsqu'ils choisissent leur régime de limitation de responsabilité : la limitation de responsabilité ne devrait pas s'appliquer aux cas de faute intentionnelle de la part du contrôleur des comptes ; les limitations seront...
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