AUTHORISATION OF THIRD-COUNTRY AUDITORS

In accordance with Law No 162/2017, third-country auditors are authorised as follows:

  (1) Subject to reciprocity, ASPAAS may authorise a third-country auditor as a statutory auditor where that person has provided proof of compliance with requirements equivalent to those laid down in Article 5 and Articles 7–12 of Law No 162/2017.

(2) ASPAAS applies the requirements laid down in Article 13 of Law No 162/2017 before authorising a third-country auditor who meets the requirements of paragraph (1).