Having regard to the aim in view, it is desirable for Member States to provide that such a duty should apply in all circumstances where such facts are discovered by an auditor during the performance of his/her tasks in an undertaking which has close links with an assurance undertaking.
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New version applies from 01/07/2013 — introduced by Council Directive 2013/23/EU.
67 provisions change.
Later versions: 01/01/2016.
Recital 25 changes in this version: compare with the current text.