In the case of consolidated accounts, it is important that there be a clear definition of responsibilities as between the statutory auditors who audit components of the group. For this purpose, the group auditor should bear full responsibility for the audit report.
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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
38 provisions change.
Later versions: 16/06/2014, 05/01/2023, 09/01/2024, 18/03/2026.
Recital 15 changes in this version: compare with the current text.