+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. Visão geral

,

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos

3. Normas relacionadas

Normas