+Article 38 3.

Article 38 3.

In the case of a statutory audit of a public-interest entity, Member States shall ensure that it is permissible for

(a)

shareholders representing 5 % or more of the voting rights or of the share capital;

(b)

the other bodies of the audited entities when defined by national legislation; or

(c)

the competent authorities referred to in Article 32 of this Directive or designated in accordance with Article 20(1) of Regulation (EU) No 537/2014 or, when provided for by national law, with Article 20(2) of that Regulation,

to bring a claim before a national court for the dismissal of the statutory auditor(s) or the audit firm(s) where there are proper grounds for so doing.

The first subparagraph shall also apply to the assurance of sustainability reporting.

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
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