FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: A Member State which does not make use of the possibility provided for in Article 51 (2) of Directive 78/660/EEC and in which, at the time of the adoption of this Directive, several categories of natural persons may, under national legislation, carry out statutory audits of the documents referred to in Article 1 (1) (a) of this Directive, may, until subsequent coordination of the statutory auditing of accounting documents, specially approve, for the purpose of carrying out statutory audits of the documents referred to in Article 1 (1) (a) in the case of a company which does not exceed the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, natural persons acting in their own names who: (a) fulfil the conditions imposed in Articles 3 to 19 of this Directive save that the level of the examination of professional competence may be lower than that required in Article 4 of this Directive;
Finnish: Jäsenvaltio, joka ei käytä direktiivin 78/660/ETY 51 artiklan 2 kohdassa säädettyä mahdollisuutta ja jossa erilaisiin ryhmiin kuuluvat luonnolliset henkilöt voivat tätä direktiiviä annettaessa kansallisen lainsäädännön mukaan suorittaa tämän direktiivin 1 artiklan 1 kohdan a alakohdassa tarkoitettujen asiakirjojen lakisääteistä tarkastusta, voi myöhemmin toteutettavaan tilinpäätösasiakirjojen lakisääteisen tarkastuksen yhteensovittamiseen asti erikseen hyväksyä omissa nimissään toimivia luonnollisia henkilöitä suorittamaan 1 artiklan 1 kohdan a alakohdassa tarkoitettujen asiakirjojen lakisääteistä tarkastusta yhtiössä, joka ei ylitä kahta kolmesta direktiivin 78/660/ETY 27 artiklassa säädetystä raja-arvosta, jos nämä henkilöt: a) täyttävät tämän direktiivin 3-19 artiklassa säädetyt vaatimukset, jolloin ammatillinen tutkinto voi kuitenkin olla alemmantasoinen kuin tämän direktiivin 4 artiklassa säädetään;
English: In addition, the following must be made available to the public in respect of each approved firm of auditors: (a) the names and addresses of the natural persons referred to in Article 2 (1) (b) (i); and
Finnish: Yleisön saatavilla on lisäksi oltava kunkin hyväksytyn tilintarkastusyhteisön osalta: a) edellä 2 artiklan 1 kohdan b alakohdan i alakohdan alakohdassa tarkoitettujen luonnollisten henkilöiden nimet ja osoitteet;
English: EIGHTH COUNCIL DIRECTIVE of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents
Czech: OSMÁ SMĚRNICE RADY ze dne 10. dubna 1984, založená na čl. 54 odst. 3 písm. g) Smlouvy, o schvalování osob pověřených prováděním povinného auditu účetních dokumentů
Slovak: Ôsma smernica Rady z 10. apríla 1984 o požiadavkách kladených na osoby oprávnené vykonávať povinný audit účtovných dokladov, vychádzajúca z článku 54 ods. 3 písm. (g) zmluvy
Polish: ÓSMA DYREKTYWA RADY z dnia 10 kwietnia 1984 r. wydana na podstawie art. 54 ust. 3 lit. g) Traktatu w sprawie zatwierdzania osób odpowiedzialnych za dokonywanie ustawowych kontroli dokumentów rachunkowych
Hungarian: A Tanács nyolcadik irányelve (1984. április 10.) a Szerződés 54. cikke (3) bekezdésének g) pontja alapján, a számviteli dokumentumok kötelező könyvvizsgálatának elvégzéséért felelős személyek működésének engedélyezéséről
Slovenian: Osma Direktiva Sveta z dne 10. aprila 1984, ki temelji na členu 54(3)(g) Pogodbe o dovoljenjih za osebe pooblaščene za izvajanje obvezne revizije računovodskih listin
Romanian: A OPTA DIRECTIVĂ A CONSILIULUI din 10 aprilie 1984 în temeiul articolului 54 alineatul (3) litera (g) din Tratatul CEE, privind autorizarea persoanelor care răspund de controlul legal al documentelor contabile
Estonian: KAHEKSAS NÕUKOGU DIREKTIIV, 10. aprill 1984, mis põhineb asutamislepingu artikli 54 lõike 3 punktil g ja käsitleb raamatupidamisdokumentide seadusjärgse auditeerimise eest vastutavate isikute tunnustamist
Latvian: Padomes Astotā direktīva (1984. gada 10. aprīlis), kas pamatojas uz Līguma 54. panta 3. punkta g) apakšpunktu un attiecas uz personu apstiprināšanu grāmatvedības dokumentu obligāto revīziju veikšanai
Lithuanian: Aštuntoji Tarybos direktyva 1984 m. balandžio 10 d. grindžiama Europos ekonominės bendrijos steigimo sutarties 54 straipsnio 3 dalies g punktu dėl asmenų, atsakingų už įstatymu numatyto apskaitos dokumentų audito atlikimą, patvirtinimo
English: (84/253/EEC)
Czech: (84/253/EHS)
Slovak: (84/253/EHS)
Polish: (84/253/EWG)
Hungarian: (84/253/EGK)
Slovenian: (84/253/EGS)
Romanian: (84/253/CEE)
Estonian: (84/253/EMÜ)
Latvian: (84/253/EEK)
Lithuanian: (84/253/EEB)
English: SECTION I
Czech: ODDÍL I
Slovak: ODDIEL 1
Polish: SEKCJA I
Hungarian: I. SZAKASZ
Slovenian: ODDELEK I
Romanian: SECȚIUNEA I
Estonian: I JAGU
Lithuanian: I SKYRIUS
English: Scope
Czech: Oblast působnosti
Slovak: ROZSAH
Polish: Zakres
Hungarian: Hatály
Slovenian: Področje uporabe
Romanian: Domeniu de aplicare
Estonian: Reguleerimisala
Lithuanian: Taikymas
English: The coordination measures prescribed in this Directive shall apply to the laws, regulations and administrative provisions of the Member States concerning persons responsible for:
Czech: Koordinační opatření stanovená touto směrnicí se použijí na vnitrostátní právní a správní předpisy týkající se osob pověřených
Slovak: Koordinačné opatrenia predpísané touto smernicou platia pre právne predpisy a predpisy správnych orgánov členských štátov, a to vo vzťahu k osobám povereným:
Polish: Środki koordynacji określone w niniejszej dyrektywie mają zastosowanie do przepisów ustawowych, wykonawczych i administracyjnych Państw Członkowskich dotyczących osób odpowiedzialnych za:
Hungarian: Az ezen irányelvben előírt összehangoló intézkedések a tagállamok törvényi, rendeleti és közigazgatási rendelkezéseire vonatkoznak a következő feladatokat végző személyek tekintetében:
Slovenian: Usklajevalni ukrepi, predpisani s to direktivo, se uporabljajo za zakone in druge predpise držav članic v zvezi z osebami, ki so pooblaščene za:
Romanian: Măsurile de coordonare prevăzute prin prezenta directivă se aplică actelor cu putere de lege și actelor administrative ale statelor membre privind persoanele care răspund de:
Estonian: Käesoleva direktiiviga ette nähtud kooskõlastusmeetmeid kohaldatakse liikmesriikide õigus- ja haldusnormide suhtes, mis puudutavad isikuid, kes vastutavad:
Latvian: Koordinācijas pasākumus, kas paredzēti šajā direktīvā, piemēro normatīvajiem un administratīvajiem aktiem, kas attiecas uz personām, kuras atbild par:
Lithuanian: Šioje direktyvoje nustatytos koordinavimo priemonės turi būti taikomos valstybių narių įstatymams, teisės aktams ir administracinėms normoms, susijusioms su asmenimis, atsakingais už:
Maltese: Il-miżuri ta’ kordinazzjoni preskritti f’din id-Direttiva għandhom japplikaw għal-liġijiet, regolamenti u dispożizzjonijiet amministrattivi ta’ l-Istati Membri dwar persuni responsabbli għal:
English: SECTION II
Portuguese: SECÇÃO II
Czech: ODDÍL II
Slovak: ODDIEL II
Polish: SEKCJA II
Hungarian: II. SZAKASZ
Slovenian: ODDELEK II
Romanian: SECȚIUNEA II
Estonian: II JAGU
Latvian: II IEDAĻA
Lithuanian: II DALIS
English: Rules on approval
Portuguese: Regras sobre a aprovação
Czech: Pravidla úředního schvalování
Slovak: PRAVIDLÁ PRE UDELENIE OPRÁVNENIA
Polish: Reguły zatwierdzania
Hungarian: Engedélyezési szabályok
Slovenian: Pravila za izdajanje dovoljenj
Romanian: Norme de autorizare
Estonian: Tunnustamise reeglid
Latvian: Apstiprināšanas noteikumi
Lithuanian: Patvirtinimo taisyklės
English: The authorities of a Member State may approve persons who have obtained all or part of their qualifications in another State provided they fulfil the following two conditions:
Czech: Orgány členského státu mohou schválit osoby, které získaly část kvalifikace nebo celou kvalifikaci v jiném státě, splňují-li obě tyto podmínky:
Slovak: Úradné orgány jedného členského štátu môžu na overovanie oprávniť aj tie osoby, ktoré svoju spôsobilosť úplne alebo čiastočne nadobudli v niektorom inom štáte, ak spĺňajú obe nasledujúce podmienky:
Polish: Władze Państwa Członkowskiego mogą zatwierdzać osoby, które zdobyły wszystkie lub część swoich kwalifikacji w innym państwie, pod warunkiem że osoby te spełniają następujące dwa warunki:
Hungarian: A tagállamok hatóságai olyan személyek működését engedélyezhetik, akik képesítésüket egészben, vagy részben másik államban szerezték, feltéve, hogy eleget tesznek a következő két feltételnek:
Slovenian: Organi države članice lahko izdajo dovoljenje osebam, ki so pridobile celotno ali delno kvalifikacijo v drugi državi, če izpolnjujejo naslednja dva pogoja:
Romanian: Autoritățile unui stat membru pot să autorizeze persoanele care și-au obținut integral sau parțial calificările într-un alt stat membru, cu condiția să îndeplinească următoarele două condiții:
Estonian: Liikmesriigi ametiasutused võivad tunnustada isikuid, kes on omandanud kogu kvalifikatsiooni või osa sellest teises riigis, tingimusel et need isikud vastavad järgmisele kahele tingimusele:
Latvian: Dalībvalstu iestādes var apstiprināt personas, kas ir kvalifikāciju pilnīgi vai daļēji ieguvušas citā dalībvalstī, ja tās atbilst abiem šiem nosacījumiem:
Lithuanian: Valstybės narės institucijos gali patvirtinti asmenis, kurie įgijo visą ar dalį kvalifikacijos kitoje valstybėje, jeigu jie atitinka šias dvi sąlygas:
Maltese: L-awtoritajiet ta’ Stat Membru jistgħu japprovaw persuni li kisbu l-kwalifiki kollha tagħhom, jew parti minnhom, fi Stat ieħor dejjem jekk jissodisfaw iż-żewġ kondizzjonijiet li ġejjin:
English: SECTION III
Portuguese: SECÇÃO III
Czech: ODDÍL III
Slovak: ODDIEL III
Polish: SEKCJA III
Hungarian: III. SZAKASZ
Slovenian: ODDELEK III
Romanian: SECȚIUNEA III
Estonian: III JAGU
Latvian: III IEDAĻA
Lithuanian: III SKYRIUS
English: Professional integrity and independence
Portuguese: Consciência profissional e independência
Czech: Řádný výkon profese a nezávislost
Slovak: ODBORNÁ STAROSTLIVOSŤ A NEZÁVISLOSŤ
Polish: Uczciwość i niezależność zawodowa
Hungarian: Szakmai tisztesség és függetlenség
Slovenian: Poklicna skrbnost in neodvisnost
Romanian: Integritatea profesională și independența
Estonian: Erialane hoolsus ja sõltumatus
Latvian: Profesionālā godprātība un neatkarība
English: SECTION IV
Portuguese: SECÇÃO IV
Czech: ODDÍL IV
Slovak: ODDIEL IV
Polish: SEKCJA IV
Hungarian: IV. SZAKASZ
Slovenian: ODDELEK IV
Romanian: SECȚIUNEA IV
Estonian: IV JAGU
Latvian: IV IEDAĻA
Lithuanian: IV SKYRIUS
English: Publicity
Portuguese: Publicidade
Czech: Zveřejňování informací
Slovak: ZVEREJNENIE
Polish: Podawanie do publicznej wiadomości
Hungarian: Közzététel
Slovenian: Objavljanje
Romanian: Publicitatea
Estonian: Avalikustamine
Latvian: Atklātība
Lithuanian: Viešumas
English: SECTION V
Czech: ODDÍL V
Slovak: ODDIEL V
Polish: SEKCJA V
Hungarian: V. SZAKASZ
Slovenian: ODDELEK V
Romanian: SECȚIUNEA V
Estonian: V JAGU
Latvian: V SADAĻA
Lithuanian: V SKYRIUS
English: Final provisions
Czech: Závěrečná ustanovení
Slovak: ZÁVEREČNÉ USTANOVENIA
Polish: Przepisy końcowe
Hungarian: Záró rendelkezések
Slovenian: Končne določbe
Romanian: Dispoziții finale
Estonian: Lõppsätted
Latvian: Nobeiguma noteikumi
Lithuanian: Baigiamosios nuostatos
English: The Contact Committee set up by Article 52 of Directive 78/660/EEC shall also:
Czech: Kontaktní výbor zřízený článkem 52 směrnice 78/660/EHS
Slovak: Kontaktný výbor ustanovený podľa článku 52 smernice 78/660/EHS má okrem iného tieto úlohy:
Polish: Komitet Kontaktowy ustanowiony na mocy art. 52 dyrektywy 78/660/EWG również:
Hungarian: A 78/660 EGK irányelv 52. cikkével felállított kapcsolattartó bizottság továbbá:
Slovenian: Odbor za stike, ustanovljen v skladu s členom 52 Direktive 78/660/EGS, tudi:
Romanian: Comitetul de contact instituit în temeiul articolului 52 din Directiva 78/660/CEE trebuie, de asemenea:
Estonian: Kooskõlas direktiivi 78/660/EMÜ artikliga 52 asutatud kontaktkomiteel on veel järgmised ülesanded:
Latvian: Kontaktkomiteja, kas izveidota saskaņā ar Direktīvas 78/660/EEK 52. pantu, veic arī šādus uzdevumus:
Lithuanian: Pagal Direktyvoje 78/660/EEB esantį 52 straipsnį įsteigtas Ryšių komitetas atlieka ir šias pareigas:
Maltese: Il-Kumitat ta’ Kuntatt stabbilit bl-Artikolu 52 tad-Direttiva 78/660/KEE għandu wkoll:
English: Member States shall bring into force before 1 January 1988 the laws, regulations and administrative provisions necessary for them to comply with this Directive. They shall forthwith inform the Commission thereof.
Polish: Państwa Członkowskie wprowadzą w życie przed dniem 1 stycznia 1988 r. przepisy ustawowe, wykonawcze i administracyjne niezbędne do wykonania niniejszej dyrektywy i niezwłocznie powiadamiają o tym Komisję.
English: company law,
Czech: právo obchodních společností,
Slovak: právo spoločností,
Hungarian: társasági jog,
Slovenian: pravo družb,
Romanian: ― dreptul societăților comerciale;
Estonian: äriühinguõigus,
Latvian: uzņēmējdarbības tiesības,
Lithuanian: įmonių teisė,
Maltese: il-liġi dwar il-kumpanniji,
English: Articles 23 and 24 shall also apply to natural persons who satisfy the conditions imposed in Articles 3 to 19 and carry out the statutory audit of the documents referred to in Article 1 (1) on behalf of a firm of auditors. Article 26 Member States shall ensure that approved persons are liable to appropriate sanctions when they do not carry out audits in accordance with Articles 23, 24 and 25.
Czech: Články 23 a 24 se také použijí pro fyzické osoby, které splňují podmínky stanovené v článcích 3 až 19 a které provádějí povinný audit dokumentů uvedených v čl. 1 odst. 1 jménem auditorské společnosti. Článek 26 Členské státy zajistí, aby úředně schválené osoby podléhaly příslušným sankcím, neprovádějí-li audit v souladu s články 23, 24 a 25.
English: Whereas, under Directive 78/660/EEC, the annual accounts of certain types of company must be audited by one or more persons entitled to carry out such audits from which only the companies mentioned in Article 11 of that Directive may be exempted;
Portuguese: Considerando que, por força da Directiva 78/660/CEE, as contas anuais de certas formas de sociedades devem ser fiscalizadas por uma ou várias pessoas habilitadas para essa fiscalização e que só as sociedades indicadas no artigo 11o da referida directiva podem dela ser dispensadas;
English: Whereas the aforementioned Directive has been supplemented by Directive 83/349/EEC on consolidated accounts;
Portuguese: Considerando que esta última directiva foi completada pela Directiva 83/349/CEE, relativa a contas consolidadas;
English: Whereas the qualifications of persons entitled to carry out the statutory audits of accounting documents should be harmonized ; whereas it should be ensured that such persons are independent and of good repute;
Portuguese: Considerando que interessa harmonizar as qualificações das pessoas habilitadas a efectuar a fiscalização legal dos documentos contabilísticos e assegurar que sejam independentes e idóneas;
English: firms of auditors which satisfy at least the following conditions: (i) the natural persons who carry out statutory audits of the documents referred to in Article 1 on behalf of firms of auditors must satisfy at least the conditions imposed in Articles 3 to 19 ;
Portuguese: As sociedades de revisores de contas que satisfaçam, pelo menos, as seguintes condições: i) As pessoas singulares que efectuem a fiscalização legal dos documentos referidos no no 1, em nome da sociedade de revisores de contas, satisfaçam pelo menos, as condições fixadas nos artigos 3o a 19o;
English: a majority of the voting rights must be held by natural persons or firms of auditors who satisfy at least the conditions imposed in Articles 3 to 19 with the exception of Article 11 (1) (b) ;
Portuguese: A maioria dos direitos de voto pertença a pessoas singulares e sociedades de revisores de contas que satisfaçam as condições fixadas nos artigos 3o a 19o, com excepção do no 1, alínea b), do artigo 11o;
English: a majority of the members of the administrative or management body of a firm of auditors must be natural persons or firms of auditors who satisfy at least the conditions imposed in Articles 3 to 19 ;
Portuguese: A maioria dos membros do orgão de administração ou de direcção da sociedade de revisores de contas sejam pessoas singulares ou sociedades de revisores de contas que satisfaçam, pelo menos, as condições fixadas nos artigos 3o a 19o;
English: At least two-thirds of such practical training must be completed under a person approved under the law of the Member State in accordance with this Directive ;
Portuguese: Esta formação deve ser realizada, em dois terços, junto de uma pessoa aprovada de acordo com o direito do Estado-membro, em conformidade com a presente directiva;
English: The authorities of a Member State may approve persons who have obtained all or part of their qualifications in another State provided they fulfil the following two conditions: (a) the competent authorities must consider their qualifications equivalent to those required under the law of that Member State in accordance with this Directive ; and
Portuguese: As autoridades de um Estado-membro podem aprovar as pessoas que tenham obtido parte ou totalidade das suas qualificações num outro Estado, desde que satisfaçam as seguintes condições: a) As suas qualificações sejam consideradas, pelas autoridades competentes, equivalentes às exigidas por força do direito deste Estado-membro, em conformidade com a presente directiva,
English: A Member State which does not make use of the possibility provided for in Article 51 (2) of Directive 78/660/EEC and in which, at the time of the adoption of this Directive, several categories of natural persons may, under national legislation, carry out statutory audits of the documents referred to in Article 1 (1) (a) of this Directive, may, until subsequent coordination of the statutory auditing of accounting documents, specially approve, for the purpose of carrying out statutory audits of the documents referred to in Article 1 (1) (a) in the case of a company which does not exceed the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, natural persons acting in their own names who: (a) fulfil the conditions imposed in Articles 3 to 19 of this Directive save that the level of the examination of professional competence may be lower than that required in Article 4 of this Directive ;
Portuguese: Um Estado-membro que não faça uso da faculdade prevista no no 2 do artigo 51o da Directiva 78/660/CEE e no qual, no momento da adopção da presente directiva, várias categorias de pessoas singulares podem efectuar, por força da legislação nacional, a fiscalização legal dos documentos referidos no no 1, alínea a), do artigo 1o da presente directiva, pode, até à coordenação ulterior em matéria de fiscalização legal do documentos contabilísticos, aprovar a título excepcional para efectual a fiscalização legal dos documentos referidos no no 1, alínea a), do artigo 1o, de uma sociedade que não ultrapasse os limites numéricos de dois dos três critérios fixados no artigo 27o da Directiva 78/660/CEE, pessoas singulares que actuem em nome próprio e que: a) Satisfaçam as condições fixadas nos artigos 3 º e 19o da presente directiva; contudo, neste caso, o nível do exame de aptidão profissional pode ser inferior ao fixado no artigo 4o da presente directiva,
English: In addition, the following must be made available to the public in respect of each approved firm of auditors: (a) the names and addresses of the natural persons referred to in Article 2 (1) (b) (i) ; and
Portuguese: Além disso, relativamente a cada sociedade de revisores de contas aprovada, devem ser postos à disposição do público: a) Os nomes e as moradas das pessoas singulares referidas no no 1, ponto i) da alínea b), do artigo 2o.
English: that they have, for 15 years, engaged in professional activities which have enabled them to acquire sufficient experience in the fields of finance, law and accountancy and have passed the examination of professional competence referred to in Article 4,
Estonian: et nad on 15 aastat sel erialal tegelnud, mis on võimaldanud neil omandada piisavalt teadmisi rahanduse, õigusteaduse ja raamatupidamisarvestuse valdkonnas, ning on sooritanud artiklis 4 osutatud erialaeksami;
English: the competent authorities must consider their qualifications equivalent to those required under the law of that Member State in accordance with this Directive and
Estonian: pädevad ametiasutused peavad pidama nende kvalifikatsiooni samaväärseks sellega, mida nõutakse asjaomase liikmesriigi seaduse alusel kooskõlas käesoleva direktiiviga ning
English: fulfil the conditions imposed in Articles 3 to 19 of this Directive save that the level of the examination of professional competence may be lower than that required in Article 4 of this Directive and
Estonian: vastavad käesoleva direktiivi artiklites 3-19 sätestatud tingimustele, ehkki erialaeksami tase võib olla käesoleva direktiivi artiklis 4 nõutavast madalam ning
English: Article 21 A Member State which does not make use of the possibility provided for in Article 6 (1) of Directive 83/349/EEC and in which, when this Directive is adopted, several categories of natural persons may, under national legislation, carry out statutory audits of the documents referred to in Article 1 (1) (b) of this Directive may, until subsequent coordination of the statutory auditing of accounting documents, specially approve, for the purpose of carrying out statutory audits of the documents referred to in Article 1 (1) (b), a person approved pursuant to Article 20 of this Directive if on the parent undertaking's balance sheet date, the body of undertakings to be consolidated does not, on the basis of those undertakings' latest annual accounts, exceed the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, provided that he is empowered to carry out the statutory audit, of the documents referred to in Article 1 (1) (a) of this Directive, of all the undertakings included in the consolidation.
Estonian: Artikkel 21 Liikmesriik, mis ei kasuta direktiivi 83/349/EMÜ artikli 6 lõikes 1 ette nähtud võimalust ning kus käesoleva direktiivi vastuvõtmise ajal võivad mitut liiki füüsilised isikud siseriikliku õiguse alusel seadusjärgselt auditeerida käesoleva direktiivi artikli 1 lõike 1 punktis b osutatud dokumente, võib kuni raamatupidamisdokumentide seadusjärgse auditeerimise edasise kooskõlastamiseni vastavalt käesoleva direktiivi artiklile 20 tunnustatud isikuid eraldi tunnustada seadusjärgselt auditeerimaks artikli 1 lõike 1 punktis b osutatud dokumente, kui ühendatavate ettevõtjate ühendus ei ületa emaettevõtja bilansipäeval nende äriühingute viimaste raamatupidamise aastaaruannete alusel direktiivis 78/660/EMÜ artiklis 27 sätestatud kolmest kriteeriumist kahe piiranguid ning tingimusel, et see isik on volitatud seadusjärgselt auditeerima kõikide sellel ühendatavate äriühingute dokumente, millele on osutatud käesoleva direktiivi artikli 1 lõike 1 punktis a.
English: the names and addresses of the natural persons referred to in Article 2 (1) (b) (i) and
Estonian: artikli 2 lõike 1 punkti b alapunktis i osutatud füüsiliste isikute nimed ja aadressid ning
English: Professional integrity and independence Article 23 Member States shall prescribe that persons approved for the statutory auditing of the documents referred to in Article 1 (1) shall carry out such audits with professional integrity.
Lithuanian: Profesinis sąžiningumas ir nepriklausomumas 23 straipsnis Valstybės narės nustato, kad asmenys, patvirtinti atlikti 1 straipsnio 1 dalyje nurodytų dokumentų įstatymų numatytą auditą, tokį auditą atlieka vadovaudamiesi profesinio sąžiningumo principu.