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CHAPTER II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION
CHAPTER IV PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY
Article 22a. Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms
Article 22b. Preparation for the statutory audit and assessment of threats to independence
Article 24.Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms
Article 24a. Internal organisation of statutory auditors and audit firms
CHAPTER VIII PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES