1. Statutory auditors carrying out statutory audits of public-interest entities shall submit an additional report to the audit committee of the audited person not later than the date of submission of the audit report referred to in Article 10.

If the audited person does not have an audit committee, the additional report shall be submitted to the management body of the audited person.

2. The additional report to the audit committee shall be in writing. It shall explain the results of the statutory audit carried out and shall at least:

(a) include the declaration of independence referred to in point (a) of Article 6(2);

(b) where the statutory audit was carried out by a firm, the report shall identify each key audit partner involved in the audit;

(c) where the statutory auditor has made arrangements for audit activities to be conducted by another person who is eligible for appointment as a statutory auditor and who is not a member of the same network, by a third country auditor who is not a member of the same network, or by an external expert, the report must indicate this and confirm that the statutory auditor received confirmation from the other auditor or from the external expert of their independence;

(d) describe the nature, frequency and extent of communication with the audit committee and the management body of the audited person, including the dates of meetings with those bodies;