+Article 16 2.
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Article 16 2.
Third-country auditors registered in accordance with Article 45 shall be clearly indicated in the register as such and not as statutory auditors. The register shall indicate whether third-country auditors as referred to in the first subparagraph are registered for carrying out the statutory audit, the assurance of sustainability reporting, or both.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
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