Article 22 Professional secrecy in relation to competent authorities

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Regulation 537/2014/EU - Audit Regulation
Title IV Surveillance of the activities of statutory auditors and audit firms carrying out statutory audit of public-interest entities (arts. 20-44)
Chapter I Competent authorities (arts. 20-25)
Article 22 Professional secrecy in relation to 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

The obligation of professional secrecy shall apply to all persons who are or have been employed or independently contracted by, or involved in the governance of, competent authorities or by any authority or body to which tasks have been delegated under Article 24 of this Regulation. Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of the obligations laid down in this Regulation or the laws, regulations or administrative procedures of a Member State.

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