CHAPTER VI ANNUAL ACCOUNTS AND CONSOLIDATED ACCOUNTS

1. Vue d’ensemble

Intitulé	Réglementation
Article 68 Preparation of annual accounts and consolidated accounts
Article 69 Accounts of SCEs with credit or financial activities
Article 70 Auditing	Article 70 Auditing The statutory audit of an SCE's annual accounts and its consolidated accounts if any shall be carried out by one or more persons authorised to do so in the Member State in which the SCE has its registered office in accordance with the measures adopted in that State pursuant to Directives 84/253/EEC and 89/48/EEC.
Article 71 System of auditing	Article 71 System of auditing Where the law of a Member State requires all cooperatives, or a certain type of them, covered by the law of that State to join a legally authorised external body and to submit to a specific system of auditing carried out by that body, the arrangements shall automatically apply to an SCE with its registered office in that Member State provided that this body meets the requirements of Directive 84/253/EEC.

Exigences
Source	Exigence

Normes
Source	Exigence