EU Statutory Audit Directive (Directive 2006/43/EC)
Chapter IV: Professional ethics, independence, objectivity, confidentiality and professional secrecy – EU Statutory Audit Directive (Directive 2006/43/EC)
EU Statutory Audit Directive (Directive 2006/43/EC) A24b-6: Records of written complaints about statutory audits and sustainability assurance engagements
What does A24b-6 require?
The auditor or firm records every written complaint it receives about how it performed a statutory audit or a sustainability assurance engagement.
Other controls in Chapter IV: Professional ethics, independence, objectivity, confidentiality and professional secrecy – EU Statutory Audit Directive (Directive 2006/43/EC)