2.2 Scope of application

These guidelines apply in relation to the communication between competent authorities and auditors in their role of supervising and carrying out, respectively, the statutory audit of those credit institutions.

These guidelines refer in particular to the communication between the competent authority and the auditor or group auditor of a credit institution (institution-specific communication, as described in section 5), and to the communication between competent authorities and auditors collectively (collective communication, as described in section 6).

These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article 63(1) of Directive 2013/36/EU¹⁸ and Article 12(1) of Regulation (EU) No 537/2014.