+Article 14 Information for competent authorities

Article 14 Information for competent authorities

Article 14

Information for competent authorities

Statutory auditors and audit firms shall provide annually to his, her or its competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into:

(a)

revenues from statutory audit;

(b)

revenues from non-audit services other than those referred to in Article 5(1) which are required by Union or national legislation; and,

(c)

revenues from non-audit services other than those referred to in Article 5(1) which are not required by Union or national legislation.

1. Overview

Summary	Regulation

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
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