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| European Union - 8th Company Law Directive DIRECTIVE 2006/43/EC CHAPTER XI: INTERNATIONAL ASPECTS Article 44 Approval of auditors from third countries 1. Subject to reciprocity, the competent authorities of a Member State may approve a third-country auditor as statutory auditor if that person has furnished proof that he or she complies with requirements equivalent to those laid down in Articles 4 and 6 to 13. 2. The competent authorities of a Member State shall, before granting approval to a third-country auditor who meets the requirements of paragraph 1, apply the requirements laid down in Article 14. |
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