PREVENTIVE MEASURES

Where non-compliance is found with the provisions of Law No 162/2017, the statutory audit regulations approved under the law or, as applicable, Regulation (EU) No 537/2014, ASPAAS may, before initiating the administrative procedure, issue a written recommendation to statutory auditors or audit firms requiring them to put an end to the conduct concerned and to refrain from any repetition of it.

ASPAAS may issue and publish on its website a statement that the statutory audit report does not meet the requirements of Article 34(2) of Law No 162/2017 or, as applicable, of Article 10 of Regulation (EU) No 537/2014.