+Article 44 Approval of auditors from third countries
---+Article 44 1.
---+Article 44 2.
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Article 44 Approval of auditors from third countries
1. Prezentare generală
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Reglementare |
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Article 44 1.
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Subject to reciprocity, the competent authorities of a Member State may approve a third-country auditor as statutory auditor if that person has furnished proof that he or she complies with requirements equivalent to those laid down in Articles 4 and 6 to 13.
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Article 44 2.
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The competent authorities of a Member State shall, before granting approval to a third-country auditor who meets the requirements of paragraph 1, apply the requirements laid down in Article 14.
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1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
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