CHAPTER I U.K. SUBJECT MATTER AND DEFINITIONS

Article 1 U.K. Subject matter

This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.

[F1 Article 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

F1 Inserted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance).

(1)

[F1 Regulation (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 ).]

Textual Amendments

F1 Inserted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance).