lexiara

sec_3__3__para__3

Framework Directive

3.3. Without prejudice to the provisions of points 3.1. and 3.2., the assessment referred to in Article 42 paragraph 4 must be conducted by auditors independent of the activities for which the assessment is conducted.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.