+Article 36 3.

Article 36 3.

Where the cooperation or exchange of information relates to audit working papers or other documents held by statutory auditors or audit firms, Article 47 of Directive 2006/43/EC shall apply.

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: 09.01.2024 00:00:00 -Doknr: CELEX:32014R0537
EULAW -
European Regulation published on http://eur-lex.europa.eu/