(22)The statutory auditor or audit firm should be appointed by the general meeting of shareholders or members of the audited entity. In order to protect the independence of the auditor it is important that dismissal should be possible only where there are proper grounds and if those grounds are communicated to the authority or authorities responsible for public oversight.
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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 22 changes in this version: compare with the current text.