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| European Union - 8th Company Law Directive DIRECTIVE 2006/43/EC Article 24 Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms Member States shall ensure that the owners or shareholders of an audit firm as well as the members of the administrative, management and supervisory bodies of such a firm, or of an affiliated firm, do not intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm. |
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