audit firm
as defined in Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on…, Article 3, point (42)
an audit firm as defined in point (3) of Article 2 of Directive 2006/43/EC
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Also defined in
- Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual… 32006L0043, Article 2, point (3)
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;