In order to ensure confidence in the audit function and in order to ensure uniform application of paragraph 1, the Commission may , in accordance with the procedure referred to in Article 49(2), adopt implementing measures concerning principles on professional ethics.
Lai nodrošinātu ticību revidentu darbam un vienotu 1. punkta piemērošanu, Komisija var saskaņā ar 49. panta 2. punktā minēto procedūru pieņemt profesionālās ētikas principu īstenošanas pasākumus.