+Article 16 2.

Article 16 2.

Third-country auditors registered in accordance with Article 45 shall be clearly indicated in the register as such and not as statutory auditors.

The register shall indicate whether third-country auditors as referred to in the first subparagraph are registered for carrying out the statutory audit, the assurance of sustainability reporting, or both.

1. Prezentare generală

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde