+TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS
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---+Article 2 Scope
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TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS
TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS
1. Overview
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Regulation |
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Article 1 Subject matter
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Article 1
This Regulation lays down requirements for the carrying out of the statutory audit of annual and consolidated financial statements of public-interest entities, rules on the organisation and selection of statutory auditors and audit firms by public-interest entities to promote their independence and the avoidance of conflicts of interest and rules on the supervision of compliance by statutory auditors and audit firms with those requirements.
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Article 2 Scope
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Article 3 Definitions
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Article 3
For the purposes of this Regulation, the definitions laid down in Article 2 of Directive 2006/43/EC shall apply, except as regards the term ‘competent authority’ as provided for in Article 20 of this Regulation.
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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- Builddate: 09.01.2024 00:00:00 -Doknr: CELEX:32014R0537
- EULAW -
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