Article 4

The group is chaired by the Commission. As general rule, after discussion with the group, the Commission should consult extensively and at an early stage with market participants, consumers, the audit profession and end-users in an open and transparent manner, on the work of the group. In agreement with the Commission, sub-groups may be set up to examine specific questions under terms of reference established by the group; they shall be disbanded as soon as these have been fulfilled. The sub-groups can also include practitioners. The chairman may ask experts or observers with specific competence on a subject on the agenda to participate in the group’s or sub-group’s deliberations if this is useful and/or necessary. The group’s discussions shall not be public. The group and its sub-groups normally meet on Commission premises in accordance with the procedures and schedule established by it. The Commission provides secretarial services. Other Commission officials with an interest in the proceedings may attend these meetings. The group shall adopt its rules of procedure on the basis of the standard rules of procedure adopted by the Commission. The Commission may publish, in the original language of the document concerned, any résumé, conclusion, or partial conclusion or working document of the group.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.