None of the professional persons referred to in Articles 15 and 16 or of those persons referred to in Article 18 may be approved by way of derogation from Article 4 unless the competent authorities consider that they are fit to carry out statutory audits of the documents referred to in Article 1(1) and have qualifications equivalent to those of persons approved under Article 4.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 29 June 2006 - onwards
Article 19
Repealed from 29 June 2006