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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 29 June 2006 - onwards
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Article 28

Repealed from 29 June 2006

1. Member States shall ensure that the names and addresses of all natural persons and firms of auditors approved by them to carry out statutory audits of the documents referred to in Article 1(1) are made available to the public.

2. In addition, the following must be made available to the public in respect of each approved firm of auditors:

(a) the names and addresses of the natural persons referred to in Article 2(1)(b)(i); and

(b) the names and addresses of the members or shareholders of the firm of auditors;

(c) the names and addresses of the members of the administrative or management body of the firm of auditors.

3. Where a natural person is permitted to carry out statutory audits of the documents referred to in Article 1(1) in the case of a company according to the conditions referred to in Articles 20, 21 and 22, paragraph 1 of this Article shall apply. The category of company or firm or the bodies of undertakings in respect of which such an audit is permitted must, however

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