2. Framework Directive — Directive 2002/21/EC of the European Parliament and of the…

2.

Framework Directive

Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework Directive) · European Union

Where undertakings providing public communications networks or publicly available electronic communications services are not subject to the requirements of company law and do not satisfy the small and medium-sized enterprise criteria of Community law accounting rules, their financial reports shall be drawn up and submitted to independent audit and published. The audit shall be carried out in accordance with the relevant Community and national rules. This requirement shall also apply to the separate accounts required under paragraph 1(a). CHAPTER IV GENERAL PROVISIONS

← art_13__para_1__continuation · All articles · Article 14 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.