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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 18 August 2006 - onwards
Version 3 of 3

Article 71 System of auditing

Where the law of a Member State requires all cooperatives, or a certain type of them, covered by the law of that State to join a legally authorised external body and to submit to a specific system of auditing carried out by that body, the arrangements shall automatically apply to an SCE with its registered office in that Member State provided that this body meets the requirements of Directive 84/253/EEC.