+Artikolu 25c 3.

Artikolu 25c 3.

Meta membru ta’ network li minnu jagħmlu parti l-awditur statutorju jew id-ditta tal-awditjar li twettaq l-aċċertament tar-rapportar dwar is-sostenibbiltà ta’ entità ta’ interess pubbliku jipprovdi s- ►C3  servizzi mhux tal-awditjar ◄ pprojbiti imsemmijin fil-paragrafu 1 ta’ dan l-Artikolu lil impriża inkorporata f’pajjiż terz ikkontrollata mill-entità ta’ interess pubbliku soġġetta għal aċċertament tar-rapportar dwar is-sostenibbiltà, l-awditur statutorju jew id-ditta tal-awditjar ikkonċernata għandha tivvaluta jekk l-indipendenza tal-membru tagħha tkunx kompromessa minn tali forniment ta’ servizzi mill-membru tan-network.

Jekk l-indipendenza tal-membru tagħha tkun affettwata, l-awditur statutorju jew id-ditta tal-awditjar għandha tapplika salvagwardjisabiex timmitiga t-theddid ikkawżat mill-forniment ta’ ►C3  servizzi mhux tal-awditjar ◄ pprojbiti imsemmija fil-paragrafu 1 ta’ dan l-Artikolu f’pajjiż terz. L-awditur statutorju jew id-ditta tal-awditjar jistgħu jkomplu jwettqu l-aċċertament tar-rapportar dwar is-sostenibbiltà tal-entità ta’ interess pubbliku biss jekk jistgħu jiġġustifikaw, f’konformità mal-Artikolu 22b, li l-forniment ta’ tali servizzi ma jaffettwax il-ġudizzju professjonali tagħhom u r-rapport ta’ aċċertament tar-rapportar dwar is-sostenibbiltà.

1. Ħarsa ġenerali

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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
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