statutory auditor
as defined in Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on…, Article 3, point (41)
statutory auditor as defined in point (2) 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 (2)
a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;