(37)A new legal framework of statutory audit of annual and consolidated financial statements should be established by this Regulation and Directive 2014/56/EU, therefore Commission Decision 2005/909/EC 22 should be repealed,
Recital 37
‹
Recital 37
- 22 Commission Decision 2005/909/EC of 14 December 2005 setting up a group of experts to advise the Commission and to facilitate cooperation between public oversight systems for statutory auditors and audit firms ( OJ L 329, 16.12.2005, p. 38 .) ↩