+Articolul 3a Recunoașterea firmelor de audit
---+Article 3a 1.
---+Article 3a 2.
---+Article 3a 3.

Articolul 3a Recunoașterea firmelor de audit

1. Prezentare generală

Titlu	Reglementare
Article 3a 1.	By way of derogation from Article 3(1), an audit firm which is approved in a Member State shall be entitled to perform statutory audits in another Member State provided that the key audit partner who carries out the statutory audit on behalf of the audit firm complies with point (a) of Article 3(4) in the host Member State.
Article 3a 2.	An audit firm that wishes to carry out statutory audits in a Member State other than its home Member State shall register with the competent authority in the host Member State in accordance with Articles 15 and 17.
Article 3a 3.	The competent authority in the host Member State shall register the audit firm if it is satisfied that the audit firm is registered with the competent authority in the home Member State. Where the host Member State intends to rely on a certificate attesting to the registration of the audit firm in the home Member State, the competent authority in the host Member State may require that the certificate issued by the competent authority in the home Member State be not more than three months old. The competent authority in the host Member State shall inform the competent authority in the home Member State of the registration of the audit firm.

Cerințe
Sursă	Cerință

Standarde
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Builddate: 18.03.2026 00:00:00 -Doknr: CELEX:32006L0043
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