statutory auditor
as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (2) (Definitions)
a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;
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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 (41)
statutory auditor as defined in point (2) of Article 2 of Directive 2006/43/EC