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competent authorities

as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (10) (Definitions)

the authorities or bodies designated by law that are in charge of the regulation and/or oversight of statutory auditors and audit firms or of specific aspects thereof; the reference to ‘competent authority’ in a specific article means a reference to the authority or body(ies) responsible for the functions referred to in that Article;

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