Article 1, Point (1), Point (b) · Directive (EU) 2026/470

Contents

(1) in Article 3, paragraph 4 is replaced by the following: ‘4…
(2) in Article 24b(1), the second subparagraph is replaced by…
(3) in Article 26a, paragraph 3 is replaced by the following:…
(4) Article 45 is amended as follows:
(5) in Article 48a(2), the second subparagraph is replaced by…

(b)a majority of the voting rights in an entity must be held by audit firms which are approved in any Member State or by natural persons who satisfy at least the conditions for statutory audit imposed by Article 4, Article 6(1), Article 7(1), Article 8(1) and (2), Article 9, Article 10(1), first subparagraph, Article 11 and Article 12 of this Directive. Member States may provide that such natural persons must also have been approved in another Member State. For the purpose of the statutory audit of cooperatives, savings banks and similar entities as referred to in Article 45 of Directive 86/635/EEC, a subsidiary or legal successor of a cooperative, savings bank or similar entity as referred to in Article 45 of Directive 86/635/EEC, Member States may lay down other specific provisions in relation to voting rights;