Chapter 7 – Quality assurance and oversight of statutory auditors carrying out assurance of sustainability reporting 9ss 1642-1648)

Contents

Section 1642 – System of quality assurance [CA 2014 s 1642] Section commentary
Section 1643 – Organisation of quality assurance system [CA 2014 s 1643] Section commentary
Section 1644 – Quality assurance review deemed to include individual auditors in certain cases [CA 2014 s 1644] Section commentary
Section 1645 – Right of recognised accountancy body as regards professional discipline [CA 2014 s 1645] Section commentary
Section 1646 – System of investigation and penalties [CA 2014 s 1646] Section commentary
Section 1647 – Co-operation and mutual recognition of regulatory arrangements between Member States [CA 2014 s 1647] Section commentary
Section 1648 – Transfer of assurance working papers etc. to third-country competent authorities [CA 2014 s 1648] Section commentary

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