# 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 24: Independence and objectivity of the statutory auditors carrying out the statutory audit on behalf of audit firms

Extent: E+W+S+N.I.

Member States shall ensure that the owners or shareholders of an audit firm as well as the members of the administrative, management and supervisory bodies of such a firm, or of an affiliated firm, do not intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm.

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Source: https://www.legislation.gov.uk/eudr/2006/43/article/24 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-43/article-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.