art_23__para_3__list_2

statutory auditors and audit firms carrying out statutory audit of public-interest entities; persons involved in the activities of statutory auditors and audit firms carrying out statutory audit of public-interest entities; audited public-interest entities, their affiliates and related third parties; third parties to whom the statutory auditors and the audit firms carrying out statutory audit of public-interest entities have outsourced certain functions or activities; and persons otherwise related or connected to statutory auditors and audit firms carrying out statutory audit of public-interest entities.

← art_23__para_3__text_2 · All articles · (a) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.