+REGULATION (EU) No 537/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)
---+TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS
------+Article 1 Subject matter
------+Article 2 Scope
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 3.
---------+Article 2 4.
---------+Article 2 5.
------+Article 3 Definitions
---+TITLE II CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES
------+Article 4 Audit fees
---------+Article 4 1.
---------+Article 4 2.
---------+Article 4 3.
---------+Article 4 4.
------+Article 5 Prohibition of the provision of non-audit services
---------+Article 5 1.
---------+Article 5 2.
---------+Article 5 3.
---------+Article 5 4.
---------+Article 5 5.
------+Article 6 Preparation for the statutory audit and assessment of threats to independence
---------+Article 6 1.
---------+Article 6 2.
------+Article 7 Irregularities
------+Article 8 Engagement quality control review
---------+Article 8 1.
---------+Article 8 2.
---------+Article 8 3.
---------+Article 8 4.
---------+Article 8 5.
---------+Article 8 6.
---------+Article 8 7.
------+Article 9 International auditing standards
------+Article 10 Audit report
---------+Article 10 1.
---------+Article 10 2.
---------+Article 10 3.
---------+Article 10 4.
------+Article 11 Additional report to the audit committee
---------+Article 11 1.
---------+Article 11 2.
---------+Article 11 3.
---------+Article 11 4.
---------+Article 11 5.
------+Article 12 Report to supervisors of public-interest entities
---------+Article 12 1.
---------+Article 12 2.
---------+Article 12 3.
------+Article 13 Transparency report
---------+Article 13 1.
---------+Article 13 2.
---------+Article 13 3.
------+Article 13a Accessibility of information on the European single access point
---------+Article 13a 1.
---------+Article 13a 2.
---------+Article 13a 3.
---------+Article 13a 4.
------+Article 14 Information for competent authorities
------+Article 15 Record keeping
---+TITLE III THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES
------+Article 16 Appointment of statutory auditors or audit firms
---------+Article 16 1.
---------+Article 16 2.
---------+Article 16 3.
---------+Article 16 4.
---------+Article 16 5.
---------+Article 16 6.
---------+Article 16 7.
---------+Article 16 8.
------+Article 17 Duration of the audit engagement
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
---------+Article 17 4.
---------+Article 17 5.
---------+Article 17 6.
---------+Article 17 7.
---------+Article 17 8.
------+Article 18 Hand-over file
------+Article 19 Dismissal and resignation of the statutory auditors or the audit firms
---+TITLE IV SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES
------+CHAPTER I Competent authorities
---------+Article 20 Designation of competent authorities
------------+Article 20 1.
------------+Article 20 2.
------------+Article 20 3.
------------+Article 20 4.
------------+Article 20 5.
---------+Article 21 Conditions of independence
---------+Article 22 Professional secrecy in relation to competent authorities
---------+Article 23 Powers of competent authorities
------------+Article 23 1.
------------+Article 23 2.
------------+Article 23 3.
------------+Article 23 4.
------------+Article 23 5.
------------+Article 23 6.
---------+Article 24 Delegation of tasks
------------+Article 24 1.
------------+Article 24 2.
------------+Article 24 3.
------------+Article 24 4.
---------+Article 25 Cooperation with other competent authorities at national level
------+CHAPTER II Quality assurance, market monitoring, and transparency of competent authorities
---------+Article 26 Quality assurance
------------+Article 26 1.
------------+Article 26 2.
------------+Article 26 3.
------------+Article 26 4.
------------+Article 26 5.
------------+Article 26 6.
------------+Article 26 7.
------------+Article 26 8.
------------+Article 26 9.
---------+Article 27 Monitoring market quality and competition
------------+Article 27 1.
------------+Article 27 2.
---------+Article 28 Transparency of competent authorities
------+CHAPTER III Cooperation between competent authorities and relations with the european supervisory authorities
---------+Article 29 Obligation to cooperate
---------+Article 30 Establishment of the CEAOB
------------+Article 30 1.
------------+Article 30 2.
------------+Article 30 3.
------------+Article 30 4.
------------+Article 30 5.
------------+Article 30 6.
------------+Article 30 7.
------------+Article 30 8.
------------+Article 30 9.
------------+Article 30 10.
------------+Article 30 11.
------------+Article 30 12.
------------+Article 30 13.
------------+Article 30 14.
------------+Article 30 15.
------------+Article 30 16.
------------+Article 30 17.
------------+Article 30 18.
---------+Article 31 Cooperation with regard to quality assurance reviews, investigations and on-site inspections
------------+Article 31 1.
------------+Article 31 2.
------------+Article 31 3.
------------+Article 31 4.
------------+Article 31 5.
------------+Article 31 6.
------------+Article 31 7.
---------+Article 32 Colleges of competent authorities
------------+Article 32 1.
------------+Article 32 2.
------------+Article 32 3.
------------+Article 32 4.
------------+Article 32 5.
------------+Article 32 6.
------------+Article 32 7.
---------+Article 33 Delegation of tasks
---------+Article 34 Confidentiality and professional secrecy in relation to cooperation among competent authorities
------------+Article 34 1.
------------+Article 34 2.
------------+Article 34 3.
---------+Article 35 Protection of personal data
------------+Article 35 1.
------------+Article 35 2.
------+CHAPTER IV Cooperation with third-country authorities and with international organisations and bodies
---------+Article 36 Agreement on exchange of information
------------+Article 36 1.
------------+Article 36 2.
------------+Article 36 3.
------------+Article 36 4.
---------+Article 37 Disclosure of information received from third countries
---------+Article 38 Disclosure of information transferred to third countries
---------+Article 39 Exercise of the delegation
------------+Article 39 1.
------------+Article 39 2.
------------+Article 39 3.
------------+Article 39 4.
------------+Article 39 5.
---------+Article 40 Review and reports
------------+Article 40 1.
------------+Article 40 2.
------------+Article 40 3.
------------+Article 40 4.
---------+Article 41 Transitional provisions
------------+Article 41 1.
------------+Article 41 2.
------------+Article 41 3.
------------+Article 41 4.
---------+Article 42 National provisions
---------+Article 43 Repeal of Commission Decision 2005/909/EC
---------+Article 44 Entry into force
 English - European Union -

REGULATION (EU) No 537/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)

REGULATION (EU) No 537/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 16 April 2014

on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC

(Text with EEA relevance)

This Regulation shall be binding in its entirety and directly applicable in all Member States.

1. Overzicht

,
TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS
TITLE II CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES TITLE II CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES
TITLE III THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES TITLE III THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES
TITLE IV SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES TITLE IV SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES

1.1 Referenties

1.2 Geïdentificeerde eisen

1.3 Gerelateerde standaarden

2. Geïdentificeerde eisen

Eisen

3. Gerelateerde standaarden

Standaarden

Gekoppelde issues

Koppelingen
is related to Imported: Abschlussprüferverordnung (EU) Nr. 537/2014 (CELEX:02014R0537-20240109)