A Member State which does not make use of the possibility provided for in Article 51 (2) of Directive 78/660/EEC and in which, at the time of the adoption of this Directive, several categories of natural persons may, under national legislation, carry out statutory audits of the documents referred to in Article 1 (1) (a) of this Directive, may, until subsequent coordination of the statutory auditing of accounting documents, specially approve, for the purpose of carrying out statutory audits of the documents referred to in Article 1 (1) (a) in the case of a company which does not exceed the limits of two of the three criteria established in Article 27 of Directive 78/660/EEC, natural persons acting in their own names who:
Država članica, ki ne uporabi možnosti, predvidene v členu 51(2) Direktive 78/660/EGS, in v kateri lahko ob sprejetju te direktive po pravu te države članice več kategorij fizičnih oseb izvaja obvezne revizije računovodskih listin iz člena 1(1)(a) te direktive, lahko do poznejše uskladitve obveznih revizij računovodskih listin izda posebno dovoljenje za izvajanje obveznih revizij računovodskih listin iz člena 1(1)(a) pri družbi, ki ne presega dveh od treh meril iz člena 27 Direktive 78/660/EGS, fizičnim osebam, delujočim v svojem imenu, ki: