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oheispalvelut: tilintarkastusyhteisöt eivät saa tarjota tilintarkastusasiakkailleen oheispalveluja.
non-audit services: audit firms will be prohibited from providing non-audit services to their audit clients.
Last Update: 2017-04-26
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tämä ei kuitenkaan saisi johtaa tilanteeseen, jossa jäsenvaltioilla on yleinen velvollisuus estää lakisääteisiä tilintarkastajia tai tilintarkastusyhteisöjä tarjoamasta oheispalveluja tilintarkastusasiakkailleen.
however, this should not lead to a situation where member states have a general duty to prevent statutory auditors or audit firms from providing non-audit services to their audit clients.
Last Update: 2014-11-21
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