Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance) (c. 43)

CHAPTER II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION

Article 4 Good repute

The competent authorities of a Member State may grant approval only to natural persons or firms of good repute.