Regulation (EU) No 537/2014 of the European Parliament and of the CouncilShow full title

1. Introductory Text

2. TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS

   1. Article 1. Subject matter

   2. Article 2. Scope

   3. Article 3. Definitions

3. TITLE II CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES

   1. Article 4. Audit fees

   2. Article 5. Prohibition of the provision of non-audit services

   3. Article 6. Preparation for the statutory audit and assessment of threats to independence

   4. Article 7. Irregularities

   5. Article 8. Engagement quality control review

   6. Article 9. International auditing standards

   7. Article 10. Audit report

   8. Article 11. Additional report to the audit committee

   9. Article 12. Report to supervisors of public-interest entities

   10. Article 13. Transparency report

   11. Article 14. Information for competent authorities

   12. Article 15. Record keeping

4. TITLE III THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES

   1. Article 16. Appointment of statutory auditors or audit firms

   2. Article 17. Duration of the audit engagement

   3. Article 18. Hand-over file

   4. Article 19. Dismissal and resignation of the statutory auditors or the audit firms

5. TITLE IV SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES

   1. CHAPTER I Competent authorities

      1. Article 20. Designation of competent authorities

      2. Article 21. Conditions of independence

      3. Article 22. Professional secrecy in relation to competent authorities

      4. Article 23. Powers of competent authorities

      5. Article 24. Delegation of tasks

      6. Article 25. Cooperation with other competent authorities at national level

   2. CHAPTER II Quality assurance, market monitoring, and transparency of competent authorities

      1. Article 26. Quality assurance

      2. Article 27. Monitoring market quality and competition

      3. Article 28. Transparency of competent authority

   3. CHAPTER III Cooperation between competent authorities and relations with the european supervisory authorities

      1. Article 29. Obligation to cooperate

      2. Article 30. Establishment of the CEAOB

      3. Article 31. Cooperation with regard to quality assurance reviews, investigations and on-site inspections

      4. Article 32. Colleges of competent authorities

      5. Article 33. Delegation of tasks

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

      7. Article 35. Protection of personal data

   4. CHAPTER IV Cooperation with third-country authorities and with international organisations and bodies

      1. Article 36. Agreement on exchange of information

      2. Article 37. Disclosure of information received from third countries

      3. Article 38. Disclosure of information transferred to third countries

      4. Article 39. Exercise of the delegation

      5. Article 40. Review and reports

      6. Article 41. Transitional provisions

      7. Article 42. National provisions

      8. Article 43. Repeal of Commission Decision 2005/909/EC

      9. Article 44. Entry into force

6. Signature