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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 8 changes in this version: compare with the current text.

Recital 8

Recital 8

(8)In order to protect third parties, all approved auditors and audit firms should be entered in a register which is accessible to the public and which contains basic information concerning statutory auditors and audit firms.

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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