Article 27 Monitoring market quality and competition

the risks arising from high incidence of quality deficiencies of a statutory auditor F2..., including systematic deficiencies within F3a network, which may lead to the demise of F4any firm in the network, the disruption in the provision of statutory audit services whether in a specific sector or across sectors, the further accumulation of risk of audit deficiencies and the impact on the overall stability of the financial sector;

the market concentration levels, including in specific sectors;

the performance of audit committees;

the need to adopt measures to mitigate the risks referred to in point (a).