A statutory auditor or audit firm may be dismissed only on proper grounds; divergence of opinion on accounting treatments, audit procedures, sustainability reporting or assurance procedures is not a proper ground. The audited entity and the auditor each inform the public oversight authority of a dismissal or resignation during the term of appointment with an adequate explanation of the reasons, for both audit and assurance engagements. For public-interest entities, shareholders with 5 percent or more, other bodies defined by national law and the competent authorities may apply to court for dismissal on proper grounds.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.