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Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)
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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
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