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Chapter 1 Cooperation with other Member States (regs. 116-129) |
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Regulation 116 Specific requirements with regard to cooperation |
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Regulation 117 Confidentiality of information |
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Regulation 118 Supplemental provisions in relation to Regulation 117 |
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Regulation 119 Obligation to supply information required for certain purposes and saving concerning confidential information |
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Regulation 120 Obligation of Supervisory Authority or recognised accountancy body to gather information |
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Regulation 121 Application of Regulation 117 to certain information |
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Regulation 122 Requesting authority to be notified if its request not complied with |
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Regulation 123 Grounds for refusing request for information |
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Regulation 124 Use to which information may be put |
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Regulation 125 Counterpart authority to be notified of non-compliance with Audit Directive and Regulation (EU) No 537/2014 |
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Regulation 126 Counterpart authority may be requested to carry out investigation |
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Regulation 127 Duty of Supervisory Authority or recognised accountancy body to take certain action |
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Regulation 128 Due consideration to be given to counterparty's request for investigation |
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Regulation 129 Grounds for refusing request for investigation |
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Chapter 2 Mutual Recognition of Regulatory Arrangements between Member States (reg. 130) |
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Regulation 130 Mutual recognition of regulatory arrangements between Member States |
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Chapter 3 Transfer of Working Papers to Third-country Competent Authorities (regs. 131-133A) |
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Regulation 131 Transfer of audit documentation to third-country competent authority |
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Regulation 132 Derogation from Regulation 132 in exceptional cases |
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Regulation 133 Particulars of working arrangements to be notified |
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Regulation 133A |
