<ul><li><a href=http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0043 target=_blank>Directive 2006/43/EC(Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, Article 3)</a></li></ul>