Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 A... (32014R0537)
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
- 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)
- TITLE I
- SUBJECT MATTER, SCOPE AND DEFINITIONS
- Article 1
- Subject matter
- Article 2
- Scope
- Article 3
- 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
- Article 16
- Appointment of statutory auditors or audit firms
- Article 17
- Duration of the audit engagement
- Article 18
- Hand-over file
- Article 19
- Dismissal and resignation of the statutory auditors or the audit firms
- 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
- Article 26
- Quality assurance
- Article 27
- Monitoring market quality and competition
- Article 28
- 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
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