icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2 
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Recently generated comparisons
None generated
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 18th April 2026
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application

AI Summary of Article 38 Disclosure of information transferred to third countries

PreviousNext
Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 17 June 2016 - onwards
Version 3 of 3

Article 38 Disclosure of information transferred to third countries

The competent authority of a Member State shall require that confidential information communicated by it to a competent authority of a third country may be disclosed by that competent authority to third parties or authorities only with the prior express agreement of the competent authority which has transmitted the information, in accordance with its national law and provided that the information is disclosed only for the purposes for which that competent authority of the Member State has given its agreement, or where such disclosure is required by Union or national law or is necessary for legal proceedings in that third country.

PreviousNext