Article 3(4) of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts lays down the conditions for the approval of audit firms. Member States may only set additional conditions in relation to the composition of the management body (see Article 3(4)(c) of the Directive). Such additional conditions shall be proportionate to the objectives pursued and shall not go beyond what is strictly necessary.Articles 4 and 6 to 10 of the Directive lay down the conditions for the approval of statutory auditors.