Audiitorkogu juhindub oma tegevuses käesolevast seadusest, audiitorkogu üldkoosoleku poolt kinnitatud põhikirjast, audiitorkogu organites vastuvõetud otsustest ning rahvusvahelise õiguse ja audiitori kutsetegevuse üldtunnustatud normidest ning tavadest, samuti headest kommetest.
Member States shall ensure at least that the members and shareholders of approved firms of auditors and the members of the administrative, management and supervisory bodies of such firms who do not personally satisfy the conditions laid down in Articles 3 to 19 in a particular Member State do not intervene in the execution of audits in any way which jeopardizes the independence of the natural persons auditing the documents referred to in Article 1 (1) on behalf of such firms of auditors.
