Member States shall determine whether the audit committee is to be composed of non-executive members of the administrative body and/ or members of the supervisory body of the audited entity and/or of members that are appointed by the general meeting of shareholders of the audited entity.
Dalībvalstis nosaka, vai revīzijas komiteju jāveido pārvaldes struktūras locekļiem , kas nav izpildvaras locekļi, un/ vai uzraudzības struktūras locekļiem , un/vai locekļiem, kurus iecēlusi revidējamās vienības akcionāru pilnsapulce.