Before 1 January 2007 the Commission shall present a report on the impact of the current national liability rules for the carrying out of statutory audits on European capital markets and on the insurance conditions for statutory auditors and audit firms, including an objective analysis of the limitations of financial liability. The Commission shall, where appropriate, carry out a public consultation. In the light of that report, the Commission shall, if it considers it appropriate, submit recommendations to the Member States.
Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 16 June 2014 - onwards
Article 31 Auditors' liability
Deleted from 16 June 2014