CHAPTER IV - PROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY (Article 21-25d)
CHAPTER VIII - PUBLIC OVERSIGHT AND REGULATORY ARRANGEMENTS BETWEEN MEMBER STATES (Article 32-36a)Article 32 - Principles of public oversightArticle 33 - Cooperation between public oversight systems at Community levelArticle 34 - Mutual recognition of regulatory arrangements between Member StatesArticle 35 - Designation of competent authorities [repealed]Article 36 - Professional secrecy and regulatory cooperation between Member StatesArticle 36a - Regulatory arrangements between Member States as regards the assurance of sustainability reporting