(1) In the case of a statutory audit of a public-interest entity -
(a) shareholders representing 5% or more of the voting rights or of the share capital, or
(b) the Supervisory Authority,
may bring a claim before the court for the removal of the statutory auditor or audit firm subject to there being good and substantial grounds for bringing such a claim before the court.
(2) The grounds for bringing the claim before the court must relate to -
(a) the conduct of the auditor or audit firm with regard to the performance of his, her or its duties as auditor of the public-interest entity or otherwise, or
(b) the petitioner's opinion that it is in the best interests of the publicinterest entity to do so.
(3) For the purposes of paragraph (2) -
(a) diverging opinions on accounting treatments or audit procedures cannot constitute the basis for the passing of any resolution for the purposes of that paragraph, and
(b) "best interests of the public-interest entity" does not include any il