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New version applies from 16/06/2014 — introduced by Directive 2014/56/EU. 85 provisions change. Later versions: 05/01/2023, 09/01/2024, 18/03/2026. Recital 6 changes in this version: compare with the current text.

Recital 6

Recital 6

(6)Audit qualifications obtained by statutory auditors on the basis of this Directive should be considered equivalent. It should therefore no longer be possible for Member States to insist that a majority of the voting rights in an audit firm must be held by locally approved auditors or that a majority of the members of the administrative or management body of an audit firm must be locally approved.

Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗
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