Chapter 6

1. For the purposes of drawing up its annual accounts and its consolidated accounts if any, including the annual report accompanying them and their…

1. An SCE which is a credit or financial institution shall be governed by the rules laid down in the national law of the Member State in which its…

The statutory audit of an SCE's annual accounts and its consolidated accounts if any shall be carried out by one or more persons authorised to do so…

Where the law of a Member State requires all cooperatives, or a certain type of them, covered by the law of that State to join a legally authorised…