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.In order to ensure confidence in the audit function and to ensure uniform application of paragraph 1 of this Article, the Commission may ►M1 ————— ◄ 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). ◄