9. These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article …

These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article 63(1) of Directive 2013/36/EU¹⁸ and Article 12(1) of Regulation (EU) No 537/2014.

1. Resumen

1.1 Referencias

• Artículo 12 1.

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

3. Estándares relacionados

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/