OBS_VALUE: Article 3(4) of Directive 2006/43/EC (transposed in Greece by Law 3693/2008) on statutory audits of annual accounts and consolidated accounts lays down the conditions for the approval of audit firms. Member States may only set additional conditions in relation to the composition of the management body (see Article 3(4)(c) of the Directive). Such additional conditions shall be proportionate to the objectives pursued and shall not go beyond what is strictly necessary. For an unofficial version οf Presidential Decree 340/1998, use this link:  https://www.kodiko.gr/nomothesia/document/410103/p.d.-340-1998    AND of Law 4449/2017, use this link: https://www.kodiko.gr/nomothesia/document/251518/nomos-4449-2017