+Article 24b 4.
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Article 24b 4.
A statutory auditor or an audit firm shall maintain a client account record. Such record shall include the following data for each audit client:
(a)
the name, the address and the place of business;
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(b)
in the case of an audit firm, the name(s) of the key audit partner(s) and, where applicable, the name(s) of the key sustainability partner(s);
(c)
the fees charged for the statutory audit, the fees charged for the assurance of sustainability reporting and the fees charged for other services in any financial year.
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1. Übersicht
| Bezeichnung |
Regulierung |
,
1.1 Referenzen
1.2 Identifizierte Anforderungen
1.3 Zugehörige Standards
2. Identifizierte Anforderungen
Anforderungen
| Quelle |
Anforderung |
3. Zugehörige Standards
Standards
| Quelle |
Anforderung |
- Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
- EULAW -
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