art_27__text_1
Member States shall ensure that in the case of a statutory audit of the consolidated accounts of a group of undertakings:
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.