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CHAPTER IVU.K.PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY

[F1Article 22b U.K. Preparation for the statutory audit and assessment of threats to independence

Member States shall ensure that, before accepting or continuing an engagement for a statutory audit, a statutory auditor or an audit firm assesses and documents the following:

Member States may provide simplified requirements for the audits referred in points (b) and (c) of point 1 of Article 2.]