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New version applies from 21/03/2008 — introduced by Directive 2008/30/EC. 72 provisions change. Later versions: 19/07/2013, 16/06/2014, 05/01/2023, 09/01/2024, 18/03/2026. Recital 4 changes in this version: compare with the current text.

Recital 4

Recital 4

(4)On the basis of the work of that Committee, on 15 November 2000 the Commission issued a Recommendation on quality assurance for the statutory audit in the European Union: minimum requirements 9 and on 16 May 2002 a Recommendation on Statutory Auditors' Independence in the EU: A Set of Fundamental Principles 10 .

  1. 10 OJ L 191, 19.7.2002, p. 22 . ↩
  2. 9 OJ L 91, 31.3.2001, p. 91 . ↩
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