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+Article 23 3. |
Article 23 3.The powers referred to in paragraph 2 of this Article shall include, at least, the power to:
(a)
access data related to the statutory audit or other documents held by statutory auditors or audit firms in any form relevant to the carrying out of their tasks and to receive or take a copy thereof;
(b)
obtain information related to the statutory audit from any person;
(c)
carry out on-site inspections of statutory auditors or audit firms;
(d)
refer matters for criminal prosecution;
(e)
request experts to carry out verifications or investigations;
(f)
take the administrative measures, and impose the sanctions referred to in Article 30a of Directive 2006/43/EC. The competent authorities may use the powers referred to in the first subparagraph only in relation to:
(a)
statutory auditors and audit firms carrying out statutory audit of public-interest entities;
(b)
persons involved in the activities of statutory auditors and audit firms carrying out statutory audit of public-interest entities;
(c)
audited public-interest entities, their affiliates and related third parties;
(d)
third parties to whom the statutory auditors and the audit firms carrying out statutory audit of public-interest entities have outsourced certain functions or activities; and
(e)
persons otherwise related or connected to statutory auditors and audit firms carrying out statutory audit of public-interest entities. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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