An audit firm approved in one Member State may perform statutory audits in another provided the key audit partner carrying out the audit is approved as a statutory auditor in the host Member State. The firm must register with the host competent authority, which registers it on being satisfied of its home registration (a home certificate not older than three months may be required) and informs the home authority.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.