Eureka 32006L0043 Sign in

key audit partner(s)

as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (16) (Definitions)

(a) the statutory auditor(s) designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; or (b) in the case of a group audit, at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or (c) the statutory auditor(s) who sign(s) the audit report.

Open in the act with Eureka

Install the extension for EUR-Lex