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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

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    2016-12-31

Audit Directive

55Directive 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.