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					<dc:identifier>http://www.legislation.gov.uk/eur/2014/537/article/22</dc:identifier><dc:title>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 and repealing Commission Decision 2005/909/EC (Text with EEA relevance)</dc:title><dct:alternative>Regulation (EU) No 537/2014 of the European Parliament and of the Council</dct:alternative><dc:description>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 and repealing Commission Decision 2005/909/EC (Text with EEA relevance)</dc:description><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0537-20140616</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2025-06-18</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-05-11</dct:valid>
					
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				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2014/537/body" IdURI="http://www.legislation.gov.uk/id/eur/2014/537/body" NumberOfProvisions="44" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-05-11"><EUTitle DocumentURI="http://www.legislation.gov.uk/eur/2014/537/title/IV" IdURI="http://www.legislation.gov.uk/id/eur/2014/537/title/IV" NumberOfProvisions="25" id="title-IV" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-05-11"><Number>TITLE IV</Number><Title><Strong>SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS <CommentaryRef Ref="key-b5800c8d5035c1945193a8551855bb56"/>... CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES</Strong></Title><EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2014/537/title/IV/chapter/I" IdURI="http://www.legislation.gov.uk/id/eur/2014/537/title/IV/chapter/I" NumberOfProvisions="6" id="title-IV-chapter-I" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-05-11"><Number><Emphasis>CHAPTER I</Emphasis></Number><Title><Strong><Emphasis>Competent authorities</Emphasis></Strong></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31"><Title>Professional secrecy in relation to competent authorities</Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/537/article/22" IdURI="http://www.legislation.gov.uk/id/eur/2014/537/article/22" id="article-22"><Pnumber><CommentaryRef Ref="key-69c6b437ee9ae999344412bf15728816"/>Article 22</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></EUChapter></EUTitle></EUBody></EURetained><Commentaries><Commentary id="key-69c6b437ee9ae999344412bf15728816" Type="F"><Para><Text><CitationSubRef id="c06r6t1y5-00006" SectionRef="article-22" URI="http://www.legislation.gov.uk/id/eur/2014/537/article/22">Art. 22</CitationSubRef> excepted from duty to publish (31.12.2020) by <Citation URI="http://www.legislation.gov.uk/id/ukmd/2023/1" id="c06r6t1y5-00007" Class="UnitedKingdomMinisterialDirection" Year="2023" Number="1" Title="The Exception from the Duty to Publish (Department for Business and Trade) (No. 1) Direction 2023">The Exception from the Duty to Publish (Department for Business and Trade) (No. 1) Direction 2023 (No. 1)</Citation>, <CitationSubRef CitationRef="c06r6t1y5-00007" id="c06r6t1y5-00008" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/ukmd/2023/1/schedule" Operative="true">Sch.</CitationSubRef></Text></Para></Commentary><Commentary id="key-b5800c8d5035c1945193a8551855bb56" Type="F"><Para><Text>Words in <CitationSubRef id="c1bv80z55-00049" SectionRef="title-4" URI="http://www.legislation.gov.uk/id/eur/2014/537/title/4">Title 4</CitationSubRef> heading omitted (31.12.2020) by virtue of <Citation URI="http://www.legislation.gov.uk/id/uksi/2019/177" id="c1bv80z55-00050" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="177" Title="The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019">The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177)</Citation>, <CitationSubRef CitationRef="c1bv80z55-00050" id="c1bv80z55-00051" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/2">regs. 2</CitationSubRef>, <CitationSubRef CitationRef="c1bv80z55-00050" id="c1bv80z55-00052" SectionRef="regulation-94" URI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/94" Operative="true">94</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="c1bv80z55-00053" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef CitationRef="c1bv80z55-00053" id="c1bv80z55-00054" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>