(1) The directors' report shall contain details of the date of appointment of the public-interest entity's statutory auditor or audit firm.
(2) Where a public-interest entity has sought an extension from the Supervisory Authority under section 1548, pursuant to Article 17(6) of Regulation (EU) No 537/2014, the directors' report shall also contain details of the extension granted.
(3) In this section, "directors' report" means the directors' report required by section 325.