Council Regulation (EC) No 1435/2003 Article 71

Article 71

System of auditing 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 external body and to submit to a specific system of auditing carried out by that body, the arrangements shall automatically apply to an SCE with its registered office in that Member State provided that this body meets the requirements of Directive 84/253/EEC. CHAPTER VII WINDING UP; LIQUIDATION; INSOLVENCY AND CESSATION OF PAYMENTS

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 71 of Council Regulation (EC) No 1435/2003 (LawPlayer, data as of 2026-07-04)

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