1. 1. Member States shall ensure that all statutory auditors and audit firms are subject to principles of professional ethics, covering at least their public-interest function, their integrity and objectivity and their professional competence and due care.
2. 2. In order to ensure confidence in the audit function and to ensure uniform application of paragraph 1 of this Article, the Commission may,may in►M1 accordance————— with the procedure referred to in Article 48(2),◄ adopt principle-based implementing measures governing professional ethics. ►M1 Those measures, designed to amend non-essential elements of this Directive by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 48(2a). ◄