art_5__para_1__list_2

tax services relating to: preparation of tax forms; payroll tax; customs duties; identification of public subsidies and tax incentives unless support from the statutory auditor or the audit firm in respect of such services is required by law; support regarding tax inspections by tax authorities unless support from the statutory auditor or the audit firm in respect of such inspections is required by law; calculation of direct and indirect tax and deferred tax; provision of tax advice; services that involve playing any part in the management or decision-making of the audited entity; bookkeeping and preparing accounting records and financial statements; payroll services; designing and implementing internal control or risk management procedures related to the preparation and/or control of financial information or designing and implementing financial information technology systems; valuation services, including valuations performed in connection with actuarial services or litigation support services; legal services, with respect to: the provision of general counsel; negotiating on behalf of the audited entity; and acting in an advocacy role in the resolution of litigation; services related to the audited entity's internal audit function; services linked to the financing, capital structure and allocation, and investment strategy of the audited entity, except providing assurance services in relation to the financial statements, such as the issuing of comfort letters in connection with prospectuses issued by the audited entity; promoting, dealing in, or underwriting shares in the audited entity; human resources services, with respect to: management in a position to exert significant influence over the preparation of the accounting records or financial statements which are the subject of the statutory audit, where such services involve: searching for or seeking out candidates for such position; or undertaking reference checks of candidates for such positions; structuring the organisation design; and cost control.

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