3. When the total fees received from a public-interest entity in each of the last three consecutive financial years are more than 15 % of the total fees received by the statutory auditor or the audit firm or, where applicable, by the group auditor carrying out the statutory audit, in each of those financial years , such a statutory auditor or audit firm or, as the case may be, group auditor, shall disclose that fact to the audit committee and discuss with the audit committee the threats to their independence and the safeguards applied to mitigate those threats . The audit committee shall consider whether the audit engagement should be subject to an engagement quality control ...[+++] review by another statutory auditor or audit firm prior to the issuance of the audit report.

Where the fees received from such a public-interest entity continue to exceed 15 % of the total fees received by such a statutory auditor or audit firm or, as the case may be, by a group auditor carrying out the statutory audit, the audit committee shall decide on the basis of objective grounds whether the statutory auditor or the audit firm or the group auditor, of such an entity or group of entities may continue to carry out the statutory audit for an additional period which shall not, in any case, exceed two years.

It contains numerous lies, and clearly shifts responsibility for the disaster onto the Polish side, completely ignoring the serious errors made on the Russian side, such as the improper way in which the flight controllers in the Smolensk control tower guided the aircraft during its descent.

‘air traffic control unit’ (hereinafter ATC unit) means variously area control centre, approach control unit or aerodrome control tower.

It is necessary for the civil and military controllers in the control centres to work in close cooperation.

It is necessary for the civil and military controllers in the control centres to work in close cooperation.