+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. Vue d’ensemble

,

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes