+Article 27 2.

Article 27 2.

Where the group auditor is unable to comply with point (c) of the first subparagraph of paragraph 1, he, she or it shall take appropriate measures and inform the relevant competent authority.

Such measures shall, as appropriate, include carrying out additional statutory audit work, either directly or by outsourcing such tasks, in the relevant subsidiary.

1. Prezentare generală

Titlu	Reglementare

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe
Sursă	Cerință

3. Standarde asociate

Standarde
Sursă	Cerință

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