(1) A statutory auditor or audit firm shall maintain a client account record that includes the following data for each audit client:
(a) the name, address and place of business;
(b) in the case of an audit firm, the names of the key audit partner;
(c) the fees charged for the statutory audit and the fees charged for other services in any financial year.
(2) A statutory auditor or audit firm shall create an audit file for each statutory audit which shall be closed not later than 60 days after the date of signature of the statutory auditors' report concerned and, where applicable, the reports referred to in Articles 10 and 11 of Regulation (EU) No 537/2014.
(3) A statutory auditor or audit firm shall document and retain at least the data recorded pursuant to Regulation 96, and, where applicable, Articles 6 to 8 of Regulation (EU) No 537/2014 for a period of at least 6 years.
(4) A statutory auditor or audit firm shall retain any other data and documents that are of importance in sup