Case C-950/19: Judgment of the Court (Fifth Chamber) of 24 March 2021 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Company law — Directive 2006/43/EC — Statutory audit of annual and consolidated accounts — Article 22a(1)(a) — Recruitment of a statutory auditor by an audited entity — Waiting period — Prohibition on taking up a key management post in the audited entity — Infringement — Gravity and duration of the infringement — Expression ‘taking up a post’ — Scope — Conclusion of an employment contract with the audited entity — Independence of statutory auditors — External appearance)