key audit partner(s)
Definitions over time (1)
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29/06/2006 – 21/03/2008 Article 2, Directive 2006/43/EC Scope: Whole act
For the purpose of this Directive, the following definitions shall apply:
‘key audit partner(s)’ mean(s): the statutory auditor(s) designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; or in the case of a group audit, at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or the statutory auditor(s) who sign(s) the audit report.
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 12/11/2026)
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