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Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance) article 25 CELEX: 02006L0043-20240109 Audit and assurance fees
Member States shall ensure that adequate rules are in place which provide that fees for statutory audits and the assurance of sustainability reporting: (a) are not influenced or determined by the provision of additional services to the entity that is the subject of the statutory audit or the assurance of sustainability reporting; and
(b) cannot be based on any form of contingency. |