OBS_VALUE: Under the Auditors Activities Act, the share capital of an audit firm which is a private limited company shall be at least EUR 12 000.Under the Commercial Code, the share capital of a public limited company shall be EUR 25 000. According to Article 45 of the Directive EU 2017/1132, last amended by Directive 2019/2121, Member States shall require for public limited liability companies, in order to commence business, a minimum capital of not less than EUR 25 000. 