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Preamble
Recitals 34
Chapter I - SUBJECT MATTER AND DEFINITIONS (Article 1-2) 2
Chapter II - APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION (Article 3-14) 12
Chapter III - REGISTRATION (Article 15-20) 6
Chapter IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25) 5
Chapter V - AUDITING STANDARDS AND AUDIT REPORTING (Article 26-28) 3
Chapter VI - QUALITY ASSURANCE (Article 29) 1
Chapter VII - INVESTIGATIONS AND PENALTIES (Article 30-31) 2
Chapter VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36) 5
Chapter IX - APPOINTMENT AND DISMISSAL (Article 37-38) 2
Chapter X - SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES (Article 39-43) 5
Chapter XI - INTERNATIONAL ASPECTS (Article 44-47) 4
Chapter XII - TRANSITIONAL AND FINAL PROVISIONS (Article 48-55) 8
Amending acts 6

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New version applies from 16/06/2014 — introduced by Directive 2014/56/EU. 85 provisions change. Later versions: 05/01/2023, 09/01/2024, 18/03/2026. Article 35 is deleted from 16/06/2014.

View as of 16/06/2014 What changes

Article 35 - Designation of competent authorities

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Article 35

Designation of competent authorities

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1.Member States shall designate one or more competent authorities for the purposes of the tasks provided for in this Directive. Member States shall inform the Commission of their designation.

2.The competent authorities shall be organised in such a manner that conflicts of interests are avoided.

Official text · consolidated version 19/07/2013 (no longer in force) Open full page ↗

Metadata

✓ In force

↻ Amendments (1)

21/03/2008 current by Directive 2008/30/EC
29/06/2006 first version in the database

Used here (1)

competent authorities2