Only auditors and firms approved by the Member State requiring the audit may perform a statutory audit, through its designated competent authority. Natural persons are approved only if they meet the good repute, education, examination and training conditions. An audit firm is approved only if the natural persons auditing on its behalf are approved auditors in that Member State, a majority of its voting rights is held by audit firms approved in any Member State or by qualified natural persons, a majority (up to a national cap of 75 percent) of its administrative or management body is made up of such firms or persons (one member where the body has no more than two), and the firm itself is of good repute; Member States may add conditions only on the body composition and only proportionately.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.