+Artikolu 25c 2.

Artikolu 25c 2.

Awditur statutorju jew ditta tal-awditjar li twettaq l-aċċertament tar-rapportar dwar is-sostenibbiltà ta’ entitajiet ta’ interess pubbliku u, fejn l-awditur statutorju jew id-ditta tal-awditjar tappartjeni għal network, kwalunkwe membru ta’ tali network, jista’ jipprovdi lill-entità ta’ interess pubbliku soġġetta għall-aċċertament ta’ rapportar dwar is-sostenibbiltà, ►C3  lill-impriża omm ◄ tagħha jew lill-impriżi kkontrollati tagħha ►C3  servizzi mhux tal-awditjar ◄ għajr is- ►C3  servizzi mhux tal-awditjar ◄ pprojbiti msemmija fil-paragrafu 1 ta’ dan l-Artikolu, jew jekk applikabbli, is- ►C3  servizzi mhux tal-awditjar ◄ pprojbiti msemmija fit-tieni subparagrafu tal-Artikolu 5(1) tar-Regolament (UE) Nru 537/2014 jew servizzi li l-Istati Membri jqisu li jirrappreżentaw theddida għall-indipendenza kif imsemmija fl-Artikolu 5(2) ta’ dak ir-Regolament, soġġett għall-approvazzjoni ►C3  tal-kumitat tal-awditjar ◄ wara li jkun ivvalut kif xieraq it-theddid ta’ indipendenza u s-salvagwardji applikati f’konformità mal-Artikolu 22b ta’ din id-Direttiva.

1. Ħarsa ġenerali

,

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
  • 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.