1. Without prejudice to the legislation in force regulating the accounting and auditing professions, the Authority may issue specific controls for accrediting accounting firms qualified to audit the accounts of entities subject to the Authority’s supervision and oversight, and to govern their work. The Authority may establish a special register including the accounting firms accredited thereby for this purpose. 2. Non-approved Persons listed in the register may not audit or review accounts, prepare reports on periodic or annual accounts or financial statements, or provide other assurance services to entities subject to the Authority’s supervision and oversight. 3. accounting firms shall, in performing its duties that are stipulated in this Article, be subject to the Authority’s supervision and oversight. 4. The provisions of this Decree by Law shall not prejudice any additional requirements imposed or required by the Central Bank where audit work is conducted in respect of financial institutions subject to its supervision and oversight.
Interpretation and application must be checked against the official text and current version.