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European Union - 8th Company Law Directive
DIRECTIVE 2006/43/EC
 
CHAPTER X: SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF
PUBLIC-INTEREST ENTITIES
 
Article 39
Application to non-listed public-interest entities
 
Member States may exempt public-interest entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and their statutory auditor(s) or audit firm(s) from one or more of the requirements in this Chapter.
 

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