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Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014
On specific requirements regarding statutory audit of public-interest entities
and repealing Commission Decision 2005/909/EC (Text with EEA relevance)- Recitals
TITLE I — SUBJECT MATTER, SCOPE AND DEFINITIONS- TITLE II — CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES
- Article 4 — Audit fees
- Article 5 — Prohibition of the provision of non-audit services
- Article 6 — Preparation for the statutory audit and assessment of threats to independence
- Article 7 — Irregularities
- Article 8 — Engagement quality control review
- Article 9 — International auditing standards
- Article 10 — Audit report
- Article 11 — Additional report to the audit committee
- Article 12 — Report to supervisors of public-interest entities
- Article 13 — Transparency report
- Article 14 — Information for competent authorities
- Article 15 — Record keeping
- TITLE III — THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES
- TITLE IV — SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES
- CHAPTER I — Competent authorities
- Article 20 — Designation of competent authorities
- Article 21 — Conditions of independence
- Article 22 — Professional secrecy in relation to competent authorities
- Article 23 — Powers of competent authorities
- Article 24 — Delegation of tasks
- Article 25 — Cooperation with other competent authorities at national level
- CHAPTER II — Quality assurance, market monitoring, and transparency of competent authorities
- CHAPTER III — Cooperation between competent authorities and relations with the european supervisory authorities
- Article 29 — Obligation to cooperate
- Article 30 — Establishment of the CEAOB
- Article 31 — Cooperation with regard to quality assurance reviews, investigations and on-site inspections
- Article 32 — Colleges of competent authorities
- Article 33 — Delegation of tasks
- Article 34 — Confidentiality and professional secrecy in relation to cooperation among competent authorities
- Article 35 — Protection of personal data
- CHAPTER IV — Cooperation with third-country authorities and with international organisations and bodies
- Article 36 — Agreement on exchange of information
- Article 37 — Disclosure of information received from third countries
- Article 38 — Disclosure of information transferred to third countries
- Article 39 — Exercise of the delegation
- Article 40 — Review and reports
- Article 41 — Transitional provisions
- Article 42 — National provisions
- Article 43 — Repeal of Commission Decision 2005/909/EC
- Article 44 — Entry into force
- Final