+Article 23 2.

Article 23 2.

Confidentiality and professional secrecy rules relating to statutory auditors or audit firms shall not impede enforcement of the provisions of this Directive or of Regulation (EU) No 537/2014.

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
EULAW -
European Regulation published on http://eur-lex.europa.eu/