Description | Audit firms that carry out audits of public interest enterprises must publish on their websites,within ninety days of the end of each accounting period, an annual transparency report that includes at a minimum: (a) A description of the legal structure and ownership of its enterprise; (b) A description of the network and legal and structural arrangements within the network, when the independent auditor belongs to a network (c) A description of the governance structure; (d) A description of the internal quality control system and a statement by the management body of the audit firm on the effectiveness of its functioning; and (e) An Indication of the last quality assurance revie |