Part 2 The Competent Authority

1. 3The competent authority
2. 4General requirements of auditors
3. 5The competent authority: sanctioning powers
4. 6Publication of sanctions and measures
5. 7Enforcement of sanctions
6. 8Recovery of financial penalties
7. 9Monitoring of audits by the competent authority
8. 10Investigation powers
9. 11Performance, monitoring and enforcement of third country audit functions