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as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (7) (Definitions)

the larger structure: — which is aimed at cooperation and to which a statutory auditor or an audit firm belongs, and — which is clearly aimed at profit- or cost-sharing or shares common ownership, control or management, common quality-control policies and procedures, a common business strategy, the use of a common brand-name or a significant part of professional resources;

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