Article 25

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) · European Union

Member States shall ensure that adequate rules are in place which provide that fees for statutory audits: are not influenced or determined by the provision of additional services to the audited entity; cannot be based on any form of contingency.

← art_24__text_1 · All articles · art_25__text_1 →

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