(26)The duty of auditors to communicate, where appropriate, to the competent authorities certain facts and decisions concerning an assurance undertaking which they discover during the performance of their tasks in a non-assurance undertaking does not in itself change the nature of their tasks in that undertaking nor the manner in which they must perform those tasks in that undertaking.
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New version applies from 01/01/2016 — introduced by Directive 2013/58/EU.
145 provisions change.
Recital 26 is deleted from 01/01/2016.