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Section A

Beneficiaries in the field of financial reporting: the European Financial Reporting Advisory Group (EFRAG), the International Accounting Standards Committee Foundation (IASCF). Beneficiaries in the field of auditing: the Public Interest Oversight Board (PIOB).

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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.