+Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms

Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms

Article 24

Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms

Member States shall ensure that the owners or shareholders of an audit firm as well as the members of the administrative, management and supervisory bodies of such a firm, or of an affiliated firm, do not intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
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