+Article 2 1.

Article 2 1.

This Regulation shall apply to the following:

(a) 

statutory auditors and audit firms carrying out statutory audits of public-interest entities;

(b) 

public-interest entities.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards