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	European Union - 8th Company Law Directive DIRECTIVE 2006/43/EC   CHAPTER IX: APPOINTMENT AND DISMISSAL   Article 37 Appointment of statutory auditors or audit firms   1. The statutory auditor or audit firm shall be appointed by the general meeting of shareholders or members of the audited entity.   2. Member States may allow alternative systems or modalities for the appointment of the statutory auditor or audit firm, provided that those systems or modalities are designed to ensure the independence of the statutory auditor or audit firm from the executive members of the administrative body or from the managerial body of the audited entity.   Our Web Sites Return to Index

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