|
+Article 6 1. |
Article 6 1.Before accepting or continuing an engagement for a statutory audit of a public- interest entity, a statutory auditor or an audit firm shall assess and document, in addition to the provisions of Article 22b of Directive 2006/43/EC, the following:
(a)
whether he, she or it complies with the requirements of Articles 4 and 5 of this Regulation;
(b)
whether the conditions of Article 17 of this Regulation are complied with;
(c)
without prejudice to Directive 2005/60/EC, the integrity of the members of the supervisory, administrative and management bodies of the public-interest entity. 1. Przegląd
1.1 Odwołania1.2 Zidentyfikowane wymagania1.3 Powiązane normy2. Zidentyfikowane wymagania
3. Powiązane normy
|