Article 1U.K.Subject matter
This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.
[F1Article 29 of this Directive shall not apply to the statutory audit of annual and consolidated financial statements of public-interest entities unless specified in Regulation (EU) No 537/2014 of the European Parliament and the Council (1) .]
Textual Amendments
[F1Regulation (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 ( OJ L 158, 27.5.2014, p. 77 ).]