The accounting information given in the annual report must be audited by one or more persons empowered by law to audit accounts in accordance with Council Directive 84/253/EEC of 10 April 1984 based on Article 54(3)(g) of the EEC Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents [OJ No L 126, 12. 5. 1984, p. 20]. The auditor's report, including any qualifications, shall be reproduced in full in the annual report.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2011 - onwards
Article 31
Repealed from 1 July 2011