+Article 37 1.

Article 37 1.

The statutory auditor or audit firm shall be appointed by the general meeting of shareholders or members of the audited entity.

The first subparagraph shall apply to the appointment of the statutory auditor or audit firm for the purpose of the assurance of sustainability reporting.

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/