+Article 32 4.

Article 32 4.

The competent authority shall have the ultimate responsibility for the oversight of:

(a) 

the approval and registration of statutory auditors and audit firms;

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(b) 

the adoption of standards on professional ethics, internal quality control of audit firms, auditing and the assurance of sustainability reporting, except where those standards are adopted or approved by other Member State authorities;

▼M3

(c) 

continuing education;

(d) 

quality assurance systems;

(e) 

investigative and administrative disciplinary systems.

1. Prezentare generală

,

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde
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