1. Member States shall ensure that statutory auditors and audit firms that carry out statutory audit(s) of public-interest entities publish on their websites, within three months of the end of each financial year, annual transparency reports that include at least the following:
(a) a description of the legal structure and ownership;
(b) where the audit firm belongs to a network, a description of the network and the legal and structural arrangements in the network;
(c) a description of the governance structure of the audit firm;
(d) a description of the internal quality control system of the audit firm and a statement by the administrative or management body on the effectiveness of its functioning;
(e) an indication of when the last quality assurance review referred to in Article 29 took place;
(f) a list of public-interest entities for which the audit firm has carried out statutory audits during the preceding financial year;
(g) a statement concerning the audit firm's independence