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Regulation 537/2014/EU - Audit RegulationRecitalsTitle I Subject matter, scope and definitions (arts. 1-3)Article 1 Subject matterArticle 2 ScopeArticle 3 DefinitionsTitle II Conditions for carrying out statutory audit of public interest entities (arts. 4-15)Article 4 Audit feesArticle 5 Prohibition of the provision of non-audit servicesArticle 6 Preparation for the statutory audit and assessment of threats to independenceArticle 7 IrregularitiesArticle 8 Engagement quality control reviewArticle 9 International auditing standardsArticle 10 Audit reportArticle 11 Additional report to the audit committeeArticle 12 Report to supervisors of public-interest entitiesArticle 13 Transparency reportArticle 13a Accessibility of information on the European single access pointArticle 14 Information for competent authoritiesArticle 15 Record keepingTitle III The appointment of statutory auditors or audit firms by public-interest entities (arts. 16-19)Article 16 Appointment of statutory auditors or audit firmsArticle 17 Duration of the audit engagementArticle 18 Hand-over fileArticle 19 Dismissal and resignation of the statutory auditors or the audit firmsTitle 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 20 Designation of competent authoritiesArticle 21 Conditions of independenceArticle 22 Professional secrecy in relation to competent authoritiesArticle 23 Powers of competent authoritiesArticle 24 Delegation of tasksArticle 25 Cooperation with other competent authorities at national levelChapter II Quality assurance, market monitoring, and transparency of competent authorities (arts. 26-28)Article 26 Quality assuranceArticle 27 Monitoring market quality and competitionArticle 28 Transparency of competent authoritiesChapter III Cooperation between competent authorities and relations with the european supervisory authorities (arts. 29-35)Article 29 Obligation to cooperateArticle 30 Establishment of the CEAOBArticle 31 Cooperation with regard to quality assurance reviews, investigations and on-site inspectionsArticle 32 Colleges of competent authoritiesArticle 33 Delegation of tasksArticle 34 Confidentiality and professional secrecy in relation to cooperation among competent authoritiesArticle 35 Protection of personal dataChapter IV Cooperation with third-country authorities and with international organisations and bodies (arts. 36-44)Article 36 Agreement on exchange of informationArticle 37 Disclosure of information received from third countriesArticle 38 Disclosure of information transferred to third countriesArticle 39 Exercise of the delegationArticle 40 Review and reportsArticle 41 Transitional provisionsArticle 42 National provisionsArticle 43 Repeal of Commission Decision 2005/909/ECArticle 44 Entry into forceDone at
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AI Summary of Article 34 Confidentiality and professional secrecy in relation to cooperation among 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

Article 34 Confidentiality and professional secrecy in relation to cooperation among competent authorities

1. The obligation of professional secrecy shall apply to all persons who work or who have worked for the bodies involved in the framework of cooperation between competent authorities as referred to in Article 30. Information covered by professional secrecy shall not be disclosed to another person or authority except where such disclosure is necessary for legal proceedings or required by Union or national law.

2. Article 22 shall not prevent bodies involved in the framework of cooperation between competent authorities as referred to in Article 30 and the competent authorities from exchanging confidential information. Information thus exchanged shall be covered by the obligation of professional secrecy, to which persons employed or formerly employed by competent authorities are subject.

3. All the information exchanged under this Regulation between bodies involved in the framework of cooperation between competent authorities as referred to in Article 30, and the competent authorities and other authorities and bodies shall be treated as confidential, except where its disclosure is required by Union or national law.

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