audit firm
as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (3) (Definitions)
a legal person or any other entity, regardless of its legal form, that is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;
Install the extension for EUR-Lex
Also defined in
- Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on digital operational resilience for the… 52020PC0595, Article 3, point (42)
an audit firm as defined in point (3) of Article 2 of Directive 2006/43/EC