(21)In order to ensure compliance with Article 32(3) on principles of public oversight, a non-practitioner is deemed to be knowledgeable in the areas relevant to the statutory audit either because of his or her past professional skill or, alternatively, because he or she has knowledge of at least one of the subjects listed in Article 8.
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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 21 changes in this version: compare with the current text.