4.
The system of public oversight shall have the ultimate responsibility for the oversight of: the approval and registration of statutory auditors and audit firms; the adoption of standards on professional ethics, internal quality control of audit firms and auditing, and continuing education, quality assurance and investigative and disciplinary systems.
← art_32__para_3__text_1 · All articles · art_32__para_4__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.