+CHAPTER I Competent authorities
---+Article 20 Designation of competent authorities
------+Article 20 1.
------+Article 20 2.
------+Article 20 3.
------+Article 20 4.
------+Article 20 5.
---+Article 21 Conditions of independence
---+Article 22 Professional secrecy in relation to competent authorities
---+Article 23 Powers of competent authorities
------+Article 23 1.
------+Article 23 2.
------+Article 23 3.
------+Article 23 4.
------+Article 23 5.
------+Article 23 6.
---+Article 24 Delegation of tasks
------+Article 24 1.
------+Article 24 2.
------+Article 24 3.
------+Article 24 4.
---+Article 25 Cooperation with other competent authorities at national level

CHAPTER I Competent authorities

CHAPTER I Competent authorities

1. Panoramica

,
Article 20 Designation of competent authorities
Article 21 Conditions of independence

Article 21

Conditions of independence

The competent authorities shall be independent of statutory auditors and audit firms.

The competent authorities may consult experts, as referred to in point (c) of Article 26(1), for the purpose of carrying out specific tasks and may also be assisted by experts when this is essential for the proper fulfilment of their tasks. In such instances, the experts shall not be involved in any decision-making.

A person shall not be a member of the governing body, or responsible for the decision–making, of those authorities if during his or her involvement or in the course of the three previous years that person:

(a) 

has carried out statutory audits;

(b) 

held voting rights in an audit firm;

(c) 

was member of the administrative, management or supervisory body of an audit firm;

(d) 

was a partner, employee of, or otherwise contracted by, an audit firm.

The funding of those authorities shall be secure and free from undue influence by statutory auditors and audit firms.
Article 22 Professional secrecy in relation to competent authorities

Article 22

Professional secrecy in relation to competent authorities

The obligation of professional secrecy shall apply to all persons who are or have been employed or independently contracted by, or involved in the governance of, competent authorities or by any authority or body to which tasks have been delegated under Article 24 of this Regulation. Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the obligations laid down in this Regulation or the laws, regulations or administrative procedures of a Member State.
Article 23 Powers of competent authorities
Article 24 Delegation of tasks
Article 25 Cooperation with other competent authorities at national level

Article 25

Cooperation with other competent authorities at national level

Competent authorities designated pursuant to Article 20(1) and, where appropriate, any authority to whom such a competent authority has delegated tasks shall cooperate at national level with:

(a) 

the competent authorities referred to in Article 32(4) of Directive 2006/43/EC;

(b) 

the authorities referred to in Article 20(2), whether or not they have been designated competent authorities for the purposes of this Regulation;

(c) 

the financial intelligence units and the competent authorities referred to in Articles 21 and 37 of Directive 2005/60/EC.

For the purposes of such cooperation, the obligation of professional secrecy under Article 22 of this Regulation shall apply.

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard