This amendment takes into account on the one hand, the requirements for all audits performed on companies listed in the European Union and on the other hand, the practical implications for competent authorities in the EU member states with registering third country auditors.
This amendment takes into account on the one hand, the requirements for all audits performed on companies listed in the European Union and on the other hand, the practical implications for competent authorities in the EU member states with registering third country auditors.