+Article 17 Duties of persons responsible for the control of annual and consolidated accounts

Article 17 Duties of persons responsible for the control of annual and consolidated accounts

Article 17

Duties of persons responsible for the control of annual and consolidated accounts

Member States shall provide that any person who is authorised in accordance with Directive 2006/43/EC of the European Parliament and of the Council ( 9 ) and who performs in an investment firm the tasks described in Article 73 of Directive 2009/65/EC or in Article 34 of Directive 2013/34/EU, or any other statutory task, has a duty to report promptly to the competent authorities any fact or decision concerning that investment firm, or concerning an undertaking that has close links with that investment firm which:

(a) 

constitutes a material breach of the laws, regulations or administrative provisions laid down pursuant to this Directive;

(b) 

may affect the continuous functioning of the investment firm; or

(c) 

may lead to a refusal to certify the accounts or can lead to the expression of reservations.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • Builddate: 24.12.2024 00:00:00 -Doknr: CELEX:32019L2034
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