The information provided to the relevant competent authorities in accordance with Articles 16, 17 and 18 shall be signed by the statutory auditor or audit firm. Where the competent authority provides for the information to be made available electronically, that can, for example, be done by means of an electronic signature as defined in point 1 of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures [OJ L 13, 19.1.2000, p. 12.].
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 29 June 2006 - onwards