EU Statutory Audit Directive (Directive 2006/43/EC)
Chapter II: Approval, continuing education and mutual recognition – EU Statutory Audit Directive (Directive 2006/43/EC)

EU Statutory Audit Directive (Directive 2006/43/EC) A4-5: Good repute and withdrawal of approval

What does A4-5 require?

Approval is granted only to natural persons and firms of good repute and is withdrawn where good repute is seriously compromised or where a firm no longer meets the ownership or body composition conditions, subject to any national grace period; on withdrawal the home competent authority informs the host authorities where the auditor or firm is also registered.

Maintained by Gerard Blokdyk

Other controls in Chapter II: Approval, continuing education and mutual recognition – EU Statutory Audit Directive (Directive 2006/43/EC)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.