+Artikolu 24b 4.
|
Artikolu 24b 4.
Awditur statutorju jew ditta tal-awditjar għandhom iżommu rekord tal-kontijiet tal-klijenti. Rekord bħal dan jinkludi d-data li ġejja għal kull klijent tal-awditjar:
(a)
l-isem, l-indirizz u s-sede tan-negozju;
▼M4
(b)
fil-każ ta’ ditta tal-awditjar, l-isem/ijiet tas-sieħeb/sħab ewlieni/ewlenin tal-verifika u, fejn applikabbli, l-isem/ismijiet tas-sieħeb/sħab ewlieni/ewlenin tas-sostenibbiltà;
(c)
it-tariffi mitlubin
►C3
għall-awditjar statutorju ◄ , it-tariffi mitlubin għall-aċċertament tar-rapportar dwar is-sostenibbiltà u t-tariffi mitlubin għal servizzi oħrajn fi kwalunkwe sena finanzjarja.
▼M3
1. Ħarsa ġenerali
| Titlu |
Regolamentazzjoni |
,
1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
- Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
- EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.
DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.
|