Public interest entities shall have an audit committee, composed of non-executive members of the administrative body or members of the supervisory body of the audited entity with at least, one independent member with competence in accounting and/or auditing.
Sabiedriskas nozīmes uzņēmumos ir revīzijas komiteja, ko veido administratīvās struktūrvienības locekļi, kuri nav vadošos amatos, vai locekļi no revidētā uzņēmuma uzraudzības struktūras.