+Article 24b 4.

Article 24b 4.

A statutory auditor or an audit firm shall maintain a client account record. Such record shall include the following data for each audit client:

(a) 

the name, the address and the place of business;

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(b) 

in the case of an audit firm, the name(s) of the key audit partner(s) and, where applicable, the name(s) of the key sustainability partner(s);

(c) 

the fees charged for the statutory audit, the fees charged for the assurance of sustainability reporting and the fees charged for other services in any financial year.

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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