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  1. Regulation 537/2014/EU - Audit Regulation
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 27 May 2014

Regulation 537/2014/EU - Audit Regulation

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Recitals
Title I Subject matter, scope and definitions (arts. 1-3)
Applicable
 Article 1 Subject matter
Applicable
 Article 2 Scope
Applicable
 Article 3 Definitions
Title II Conditions for carrying out statutory audit of public interest entities (arts. 4-15)
Amended
 Article 4 Audit fees
Amended
 Article 5 Prohibition of the provision of non-audit services
Applicable
 Article 6 Preparation for the statutory audit and assessment of threats to independence
Applicable
 Article 7 Irregularities
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 Article 8 Engagement quality control review
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 Article 9 International auditing standards
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 Article 10 Audit report
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 Article 11 Additional report to the audit committee
Applicable
 Article 12 Report to supervisors of public-interest entities
Applicable
 Article 13 Transparency report
Inserted
 Article 13a Accessibility of information on the European single access point
Applicable
 Article 14 Information for competent authorities
Applicable
 Article 15 Record keeping
Title III The appointment of statutory auditors or audit firms by public-interest entities (arts. 16-19)
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 Article 16 Appointment of statutory auditors or audit firms
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 Article 17 Duration of the audit engagement
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 Article 18 Hand-over file
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 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 (arts. 20-44)
Chapter I Competent authorities (arts. 20-25)
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 Article 20 Designation of competent authorities
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 Article 21 Conditions of independence
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 Article 22 Professional secrecy in relation to competent authorities
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 Article 23 Powers of competent authorities
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 Article 24 Delegation of tasks
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 Article 25 Cooperation with other competent authorities at national level
Chapter II Quality assurance, market monitoring, and transparency of competent authorities (arts. 26-28)
Applicable
 Article 26 Quality assurance
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 Article 27 Monitoring market quality and competition
Applicable
 Article 28 Transparency of competent authorities
Chapter III Cooperation between competent authorities and relations with the european supervisory authorities (arts. 29-35)
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 Article 29 Obligation to cooperate
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 Article 30 Establishment of the CEAOB
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 Article 31 Cooperation with regard to quality assurance reviews, investigations and on-site inspections
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 Article 32 Colleges of competent authorities
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 Article 33 Delegation of tasks
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 Article 34 Confidentiality and professional secrecy in relation to cooperation among competent authorities
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 Article 35 Protection of personal data
Chapter IV Cooperation with third-country authorities and with international organisations and bodies (arts. 36-44)
Applicable
 Article 36 Agreement on exchange of information
Applicable
 Article 37 Disclosure of information received from third countries
Applicable
 Article 38 Disclosure of information transferred to third countries
Applicable
 Article 39 Exercise of the delegation
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 Article 40 Review and reports
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 Article 41 Transitional provisions
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 Article 42 National provisions
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 Article 43 Repeal of Commission Decision 2005/909/EC
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 Article 44 Entry into force
Done at
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