Currently, the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies ( 3 ), the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts ( 4 ), Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions ( 5 ) and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings ( 6 ) require that the annual accounts or consolidated accounts be audited by one or more persons entitled to carry out such audits.
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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 1 changes in this version: compare with the current text.