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	European Union - 8th Company Law Directive DIRECTIVE 2006/43/EC   Article 38 Dismissal and resignation of statutory auditors or audit firms   1. Member States shall ensure that statutory auditors or audit firms may be dismissed only where there are proper grounds.   Divergence of opinions on accounting treatments or audit procedures shall not be proper grounds for dismissal.   2. Member States shall ensure that the audited entity and the statutory auditor or audit firm inform the authority or authorities responsible for public oversight concerning the dismissal or resignation of the statutory auditor or audit firm during the term of appointment and give an adequate explanation of the reasons therefor.   Our Web Sites Return to Index

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