(10)It is important that statutory auditors and audit firms respect the privacy of their clients. They should therefore be bound by strict rules on confidentiality and professional secrecy which, however, should not impede proper enforcement of this Directive. Those confidentiality rules should also apply to any statutory auditor or audit firm which has ceased to be involved in a specific audit task.
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New version applies from 21/03/2008 — introduced by Directive 2008/30/EC.
72 provisions change.
Later versions: 19/07/2013, 16/06/2014, 05/01/2023, 09/01/2024, 18/03/2026.
Recital 10 changes in this version: compare with the current text.