(5)This Directive aims at high-level — though not full — harmonisation of statutory audit requirements. A Member State requiring statutory audit may impose more stringent requirements, unless otherwise provided for by this Directive.
◷
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 5 changes in this version: compare with the current text.