An entity can only be approved as an audit firm if the individuals who sign statutory audits for it meet the statutory auditor qualification conditions (good repute, education, the professional examination, theoretical knowledge, practical training and the related articles) and hold approval in that Member State; if most voting rights sit with approved audit firms or with persons meeting those same conditions; if a majority, capped at three quarters, of its administrative or management body consists of such firms or persons (one of two members where the body has only two); and if the firm itself is of good repute. The revision removes the sustainability-only qualification strands from these tests, and national add-ons are allowed only for the board composition limb and only where strictly necessary.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.