Member States shall determine whether it should be composed of independent non-executive members of the administrative body and/or the supervisory body of the audited entity and members appointed by a majority decision by the general meeting of shareholders of the audited entity.
Dalībvalstis nosaka, vai to veido neatkarīgi administratīvās struktūrvienības locekļi, kuri nav vadošos amatos, un/ vai locekļi no revidētā uzņēmuma uzraudzības struktūras un locekļi, kurus ar balsu vairākumu iecēlusi revidētā uzņēmuma akcionāru pilnsapulce.