Article 14 Information for competent authorities

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Regulation 537/2014/EU - Audit Regulation
Title II Conditions for carrying out statutory audit of public interest entities (arts. 4-15)
Article 14 Information for competent authorities

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Version status: Applicable | Document consolidation status: Updated to reflect all known changes

Version date: 17 June 2016 - onwards

Version 3 of 3

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.

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