(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.
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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 4 changes in this version: compare with the current text.