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European Union - 8th
Company Law Directive
DIRECTIVE
2006/43/EC
Article 13
Continuing education
Member States shall ensure that statutory auditors are required
to take part in appropriate programmes of continuing education
in order to
maintain their theoretical knowledge, professional
skills and values at a sufficiently high level, and that
failure to respect the continuing education requirements is
subject to appropriate penalties as referred to in Article 30.
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