Date-stamp loading
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 29 June 2006 - onwards
  Version 3 of 3    

Article 2

Repealed from 29 June 2006

1. Statutory audits of the documents referred to in Article 1(1) shall be carried out only by approved persons. The authorities of the Member States may approve only:

(a) natural persons who satisfy at least the conditions laid down in Articles 3 to 19;

(b) firms of auditors which satisfy at least the following conditions:

(i) the natural persons who carry out statutory audits of the documents referred to in Article 1 on behalf of firms of auditors must satisfy at least the conditions imposed in Articles 3 to 19; the Member States may provide that such natural persons must also be approved;

(ii) a majority of the voting rights must be held by natural persons or firms of auditors who satisfy at least the conditions imposed in Articles 3 to 19 with the exception of Article 11(1)(b); the Member States may provide that such natural persons or firms of auditors must also be approved. However, those Member States which do not impose such majority at the time of the adoption of this Dire

Comparing proposed amendment...