(15)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.
◷
New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive.
70 provisions change.
Later versions: 09/01/2024, 18/03/2026.
Recital 15 changes in this version: compare with the current text.