(c)
lead to refusal to certify the accounts or to the expression of reservations.
← art_53__para_1__point_b__text_1 · All articles · art_53__para_1__point_c__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.