+Article 23 1.

Article 23 1.

Member States shall ensure that all information and documents to which a statutory auditor or audit firm has access when carrying out a statutory audit are protected by adequate rules on confidentiality and professional secrecy.

1. Vue d’ensemble

Intitulé	Réglementation

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences
Source	Exigence

3. Normes associées

Normes
Source	Exigence

Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
EULAW -
European Regulation published on http://eur-lex.europa.eu/