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Article 21 Professional ethics and scepticism |
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Article 22 Independence and objectivity |
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Article 22a Employment by audited entities of former statutory auditors or of employees of statutory auditors or audit firms |
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Article 22b Preparation for the statutory audit and assessment of threats to independence |
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Article 23 Confidentiality and professional secrecy |
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Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms |
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Article 24a Internal organisation of statutory auditors and audit firms |
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Article 24b Organisation of the work |
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Article 25 Audit and assurance fees |
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Article 25a Scope of the statutory audit |
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Article 25b Professional ethics, independence, objectivity, confidentiality and professional secrecy as regards the assurance of sustainability reporting |
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Article 25c Prohibited non-audit services in cases where the statutory auditor carries out the assurance of sustainability reporting of a public-interest entity |
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Article 25d Irregularities |
