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

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TITLE IIU.K. CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES

Article 4U.K.Audit fees

1.F1...

F2... For the purposes of [F3paragraph 13 of Schedule 1 to the Statutory Auditor and Third Country Auditors Regulations 2016,] fees [F4“based on any form of contingency”] means fees for audit engagements calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed. Fees shall not be regarded as [F5being based on any form of contingency] if a court or [F6the competent authority] has established them.

2.When the statutory auditor F7... provides to the [F8audited person], its parent undertaking or its [F9subsidiary undertakings], for a period of three or more consecutive financial years, non-audit services other than those referred to in Article 5(1) of this Regulation, the total fees for such services shall be limited to no more than 70 % of the average of the fees paid in the last three consecutive financial years for the statutory audit(s) of the [F8audited person] and, where applicable, of its parent undertaking, of its [F9subsidiary undertakings] and of the consolidated [F10accounts] of that group of undertakings.

For the purposes of the limits specified in the first subparagraph, non-audit services, other than those referred to in Article 5(1), required by [F11legislation of any part of the United Kingdom] shall be excluded.

F12...

3.When the total fees received from a public-interest entity in each of the last three consecutive financial years are more than 15 % of the total fees received by the statutory auditor F13... in each of those financial years, such a statutory auditor F14... shall disclose that fact to the audit committee and discuss with the audit committee the threats to [F15its independence] and the safeguards applied to mitigate those threats. The audit committee shall consider whether the audit F16... should be subject to an engagement quality control review by another [F17person who is eligible for appointment as a statutory auditor] prior to the issuance of the audit report.

Where the fees received from such a public-interest entity continue to exceed 15 % of the total fees received by such a statutory auditor F18..., the audit committee shall decide on the basis of objective grounds whether the statutory auditor [F19of the public interest entity] may continue to carry out the statutory audit for an additional period which shall not, in any case, exceed two years.

F204.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Article 5U.K.Prohibition of the provision of non-audit services

1.A statutory auditor F21... carrying out the statutory audit of a public-interest entity, or any member of the network to which the statutory auditor F22... belongs, shall not directly or indirectly provide to the [F23audited person], to its parent undertaking [F24(incorporated or formed in any part of the United Kingdom)] or to its [F25subsidiary undertakings]F26... any prohibited non-audit services in:

(a)the period between the beginning of the [F27financial year of the accounts to be audited] and the issuing of the audit report; and

[X1(b)the financial year immediately preceding [F28that period] in relation to the services listed in point (e) of the second subparagraph.]

For the purposes of this Article, prohibited non-audit services shall mean:

(a)tax services relating to:

(i)

preparation of tax forms;

(ii)

payroll tax;

(iii)

customs duties;

(iv)

identification of public subsidies and tax incentives unless support from the statutory auditor F29... in respect of such services is required by law;

(v)

support regarding tax inspections by tax authorities unless support from the statutory auditor F30... in respect of such inspections is required by law;

(vi)

calculation of direct and indirect tax and deferred tax;

(vii)

provision of tax advice;

(b)services that involve playing any part in the management or decision-making of the [F31audited person];

(c)bookkeeping and preparing accounting records and [F32accounts];

(d)payroll services;

(e)designing and implementing internal control or risk management procedures related to the preparation and/or control of financial information or designing and implementing financial information technology systems;

(f)valuation services, including valuations performed in connection with actuarial services or litigation support services;

(g)legal services, with respect to:

(i)

the provision of general counsel;

(ii)

negotiating on behalf of the [F33audited person]; and

(iii)

acting in an advocacy role in the resolution of litigation;

(h)services related to the [F34audited person's] internal audit function;

(i)services linked to the financing, capital structure and allocation, and investment strategy of the [F35audited person], except providing assurance services in relation to the [F36accounts], such as the issuing of comfort letters in connection with prospectuses issued by the audited entity;

(j)promoting, dealing in, or underwriting shares in the [F37audited person];

(k)human resources services, with respect to:

(i)

management in a position to exert significant influence over the preparation of the accounting records or [F38the accounts] which are the subject of the statutory audit, where such services involve:

  • searching for or seeking out candidates for such position; or

  • undertaking reference checks of candidates for such positions;

(ii)

structuring the organisation design; and

(iii)

cost control.

F392.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F403.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.A statutory auditor F41... carrying out statutory audits of public-interest entities and, where the statutory auditor F42... belongs to a network, any member of such network, may provide to the [F43audited person], to its parent undertaking [F44(incorporated or formed in any part of the United Kingdom)] or to its [F45subsidiary undertakings] non-audit services other than the prohibited non-audit services referred to in paragraphs 1 and 2 subject to the approval of the audit committee after it has properly assessed threats to independence and the safeguards applied in accordance with [F46paragraph 8 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016]. F47...

F48...

F495.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Editorial Information

Textual Amendments

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

1.Before [F50appointment as a statutory auditor for the] statutory audit of a public- interest entity, [F51a person who is eligible for appointment as a statutory auditor must] assess and document, in addition to [F52what is required by paragraph 8 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016], the following:

(a)whether [F53the person who is eligible for appointment as a statutory auditor] complies with the requirements of Articles 4 and 5 of this Regulation;

(b)whether the conditions of [F54the provisions for the appointment of statutory auditors by public interest entities and Article 17(7)] are complied with;

(c)without prejudice to [F55the relevant legislation], the integrity of the members of the [F56management body] of the public-interest entity.

[F571A.In point (c) of paragraph 1, “relevant legislation” means—

(a)the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017;

(b)sections 330(6), 330(7A), 333A and 342 of the Proceeds of Crime Act 2002;

(c)sections 45 and 46 of the Criminal Finances Act 2017;

(d)the Terrorism Act 2000.

1B.The reference to appointment as a statutory auditor for the statutory audit of a public interest entity in paragraph 1 means any appointment of the auditor by public interest entities and includes any deemed reappointment of the statutory auditor under section 487 of the Companies Act 2006.]

2.A statutory auditor F58... shall:

(a)confirm annually in writing to the audit committee that the statutory auditor, F59... [F60and, where the statutory auditor is a firm, any associated persons], conducting the statutory audit are independent from the [F61audited person];

(b)discuss with the audit committee the threats to [F62the statutory auditor's independence] and the safeguards applied to mitigate those threats, as documented [F63by the statutory auditor] pursuant to paragraph 1.

[F643.In this Article, “associated persons” means—

(a)partners if the firm is a partnership, general partners if the firm is a limited partnership, or members if the firm is a limited liability partnership;

(b)members of the management body of the firm; or

(c)individuals who are responsible for statutory audit work on behalf of the firm.]

Textual Amendments

Article 7U.K.Irregularities

Without prejudice to [F65relevant legislation], when a statutory auditor F66... carrying out the statutory audit of a public-interest entity suspects or has reasonable grounds to suspect that irregularities, including fraud with regard to the [F67accounts] of the [F68audited person], may occur or have occurred, [F69the statutory auditor] shall inform the audited entity and invite it to investigate the matter and take appropriate measures to deal with such irregularities and to prevent any recurrence of such irregularities in the future.

Where the [F70audited person] does not investigate the matter, the statutory auditor F71... shall inform the authorities F72... responsible for investigating such irregularities.

The disclosure in good faith to those authorities, by the statutory auditor F73..., of any irregularities referred to in the first subparagraph shall not constitute a breach of any contractual or legal restriction on disclosure of information.

[F74In this Article, “relevant legislation” means—

(a)any rules made under section 340 of the Financial Services and Markets Act 2000;

(b)the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001;

(c)the Money Laundering, Terrorist Financing and Transfer of Funds (Information on Payer) Regulations 2017;

(d)sections 330(6), 330(7A), 333A and 342 of the Proceeds of Crime Act 2002;

(e)sections 45 and 46 of the Criminal Finances Act 2017;

(f)the Terrorism Act 2000.]

Textual Amendments

Modifications etc. (not altering text)

Article 8U.K.Engagement quality control review

1.Before the reports referred to in Articles 10 and 11 are issued, an engagement quality control review (in this Article hereinafter referred to as: review) shall be performed to assess whether the statutory auditor or the key audit partner could reasonably have come to the opinion and conclusions expressed in the draft of these reports.

2.The review shall be performed by an engagement quality control reviewer (in this Article hereinafter referred to as: reviewer). The reviewer shall be [F75person who is eligible for appointment as a] a statutory auditor who is not involved in the performance of the statutory audit to which the review relates.

[F763.By way of derogation from paragraph 2, where—

(a)the statutory auditor is a firm and all the individuals who were able to sign audit reports on behalf of the firm were involved in carrying out the statutory audit, or

(b)the statutory auditor is an individual,

the statutory auditor must arrange for another person who is eligible for appointment as a statutory auditor to perform a review. The disclosure of documents or information to the independent reviewer for the purposes of this Article does not constitute a breach of the statutory auditor's duty of confidentiality. Documents or information disclosed to the reviewer for the purposes of this Article must be subject to that duty.]

4.When performing the review, the reviewer shall record at least the following:

(a)the oral and written information provided by the F77... key audit partner to support the significant judgements as well as the main findings of the audit procedures carried out and the conclusions drawn from those findings, whether or not at the request of the reviewer;

(b)the opinions of the F78... key audit partner, as expressed in the draft of the reports referred to in Articles 10 and 11;

5.The review shall at least assess the following elements:

(a)the independence of the statutory auditor F79... from the [F80audited person];

(b)the significant risks which are relevant to the statutory audit and which the F81... key audit partner has identified during the performance of the statutory audit and the measures that [F82the key audit partner] has taken to adequately manage those risks;

(c)the reasoning of the F83... key audit partner, in particular with regard to the level of materiality and the significant risks referred to in point (b);

(d)any request for advice to external experts and the implementation of such advice;

(e)the nature and scope of the corrected and uncorrected misstatements in the [F84accounts] that were identified during the carrying out of the audit;

(f)the subjects discussed with the audit committee and [F85, where applicable,] the [F86management body] of the [F87audited person];

(g)the subjects discussed with [F88regulatory authorities] and, where applicable, with other third parties;

(h)whether the documents and information selected from the file by the reviewer support the opinion of the F89... key audit partner as expressed in the draft of the reports referred to in Articles 10 and 11.

6.The reviewer shall discuss the results of the review with the F90... key audit partner. [F91Where the statutory auditor is a firm, it] shall establish procedures for determining the manner in which any disagreement between the key audit partner and the reviewer are to be resolved.

7.The statutory auditor F92... and the reviewer shall keep a record of the results of the review, together with the considerations underlying those results.

Textual Amendments

Modifications etc. (not altering text)

F93Article 9U.K.International auditing standards

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Textual Amendments

Article 10U.K.Audit report

1.The statutory [F94auditor] shall present the results of the statutory audit of the public-interest entity in an audit report.

2.The audit report shall be prepared in accordance with [F95the public interest entity audit reporting requirements] and in addition shall at least:

(a)state by whom or by which body the statutory [F96auditor] was F97... appointed;

(b)indicate the date of the appointment and the period of total uninterrupted [F98consecutive reappointments of the statutory auditor];

(c)provide, in support of the audit opinion, the following:

(i)

a description of the most significant assessed risks of material misstatement, including assessed risks of material misstatement due to fraud;

(ii)

a summary of the auditor's response to those risks; and

(iii)

where relevant, key observations arising with respect to those risks.

Where relevant to the above information provided in the audit report concerning each significant assessed risk of material misstatement, the audit report shall include a clear reference to the relevant disclosures in the [F99accounts].

(d)explain to what extent the statutory audit was considered capable of detecting irregularities, including fraud;

(e)confirm that the audit opinion is consistent with the additional report to the audit committee referred to in Article 11;

(f)declare that the prohibited non-audit services referred to in Article 5(1) were not provided and that the statutory [F100auditor] remained independent of the [F101audited person] in conducting the audit;

(g)indicate any services, in addition to the statutory audit, which were provided by the statutory auditor F102... to the [F103audited person] and its [F104subsidiary undertakings], and which have not been disclosed in the [F105accounts or the reports required to be prepared by the management body of the audited person to accompany the accounts].

F106...

3.Except as required by point (e) of paragraph 2 the audit report shall not contain any cross-references to the additional report to the audit committee referred to in Article 11. The audit report shall be in clear and unambiguous language.

4.The statutory auditor F107... shall not use the name of [F108the competent authority] in a way that would indicate or suggest endorsement or approval by [F109the authority] of the audit report.

Textual Amendments

Article 11U.K.Additional report to the audit committee

1.Statutory auditors F110... carrying out statutory audits of public-interest entities shall submit an additional report to the audit committee of the [F111audited person] not later than the date of submission of the audit report referred to in Article 10. F112...

If the [F113audited person] does not have an audit committee, the additional report shall be submitted to [F114the management body of the audited person]. F115...

2.The additional report to the audit committee shall be in writing. It shall explain the results of the statutory audit carried out and shall at least:

(a)include the declaration of independence referred to in point (a) of Article 6(2);

(b)where the statutory audit was carried out by [F116a firm], the report shall identify each key audit partner involved in the audit;

[F117(c)where the statutory auditor has made arrangements for audit activities to be conducted by another person who is eligible for appointment as a statutory auditor and who is not a member of the same network, by a third country auditor who is not a member of the same network, or by an external expert, the report must indicate this and confirm that the statutory auditor received confirmation from the other auditor or from the external expert of their independence;]

(d)describe the nature, frequency and extent of communication with the audit committee [F118and] the management body F119... of the [F120audited person], including the dates of meetings with those bodies;

(e)include a description of the scope and timing of the audit;

(f)where more than one statutory auditor [F121has] been appointed, describe the distribution of tasks among the statutory auditors F122...;

(g)describe the methodology used, including which categories of the balance sheet have been directly verified and which categories have been verified based on system and compliance testing, including an explanation of any substantial variation in the weighting of system and compliance testing when compared to the previous year, even if the previous year's statutory audit was carried out by [F123another] statutory [F124auditor];

(h)disclose the quantitative level of materiality applied to perform the statutory audit for the [F125accounts] as a whole and where applicable the materiality level or levels for particular classes of transactions, account balances or disclosures, and disclose the qualitative factors which were considered when setting the level of materiality;

(i)report and explain judgements about events or conditions identified in the course of the audit that may cast significant doubt on the entity's ability to continue as a going concern and whether they constitute a material uncertainty, and provide a summary of all guarantees, comfort letters, undertakings of public intervention and other support measures that have been taken into account when making a going concern assessment;

(j)report on any significant deficiencies in the [F126audited person's] or, in the case of consolidated [F127accounts], the parent undertaking's internal financial control system, [F128or] in the accounting system. For each such significant deficiency, the additional report shall state whether or not the deficiency in question has been resolved by the management;

(k)report any significant matters involving actual or suspected non-compliance with laws and regulations or articles of association which were identified in the course of the audit, in so far as they are considered to be relevant in order to enable the audit committee to fulfil its tasks;

(l)report and assess the valuation methods applied to the various items in the annual or consolidated [F129accounts] including any impact of changes of such methods;

(m)in the case of a statutory audit of consolidated [F130accounts], explain the scope of consolidation and the exclusion criteria applied by the [F131audited person] to the non-consolidated [F132members of the group], if any, and whether those criteria applied are in accordance with the financial reporting framework;

(n)where applicable, identify any audit work performed by [F133third country auditors or statutory auditors] in relation to a statutory audit of consolidated [F134accounts] other than by members of the same network as [F135that] to which the auditor of the consolidated [F134accounts] belongs;

(o)indicate whether all requested explanations and documents were provided by the [F136audited person];

(p)report:

(i)

any significant difficulties encountered in the course of the statutory audit;

(ii)

any significant matters arising from the statutory audit that were discussed or were the subject of correspondence with management; and

(iii)

any other matters arising from the statutory audit that in the [F137statutory] auditor's professional judgement, are significant to the oversight of the financial reporting process.

F138...

Upon request by a statutory auditor F139... or the audit committee, the statutory [F140auditor] shall discuss key matters arising from the statutory audit, referred to in the additional report to the audit committee, and in particular in point (j) of the first subparagraph, with the audit committee, administrative body or, where applicable, supervisory body of the [F141audited person].

3.Where more than one statutory auditor [F142has been appointed and a] disagreement has arisen between them on auditing procedures, accounting rules or any other issue regarding the conduct of the statutory audit, the [F143nature of any] disagreement [F144and the reasons for it must] be explained in the additional report to the audit committee.

4.The additional report to the audit committee shall be signed and dated. Where [F145a firm] carries out the statutory audit, the additional report to the audit committee shall be signed by the statutory auditors carrying out the statutory audit on behalf of [F146that firm].

5.Upon request, and in accordance with [F147legislation of any part of the United Kingdom], the statutory auditors F148... shall make available without delay the additional report to the [F149competent authority]F150....

Textual Amendments

F151F152Article 12U.K.Report to supervisors of public-interest entities

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Article 13U.K.Transparency report

1.A statutory auditor F153... that carries out [F154the statutory audit of a public interest entity] shall make public an annual transparency report at the latest four months after the end of each financial year. That transparency report shall be published on the website of the statutory auditor F155... and shall remain available on that website for at least five years from the day of its publication on the website. F156...

A statutory auditor F157... shall be allowed to update its published annual transparency report. In such a case, the statutory auditor F158... shall indicate that it is an updated version of the report and the original version of the report shall continue to remain available on the website.

Statutory auditors F159... shall communicate to the competent authorities that the transparency report has been published on the website of the statutory auditor F160... or, as appropriate, that it has been updated.

2.The annual transparency report shall include at least the following:

(a)a description of the legal structure and ownership of the [F161statutory auditor, if it is a firm];

(b)where the statutory auditor F162... is a member of a network:

(i)

a description of the network and the legal and structural arrangements in the network;

(ii)

[F163the name of each member of the network that is eligible for appointment as a statutory auditor, or is eligible for appointment as an auditor in an EEA State or in Gibraltar;]

(iii)

[F164for each of the members of the network identified under paragraph (ii), the countries in which they are eligible for appointment as auditors or in which they have a registered office, central administration or a principal place of business;]

(iv)

[F165the total turnover of the members of the network identified under paragraph (ii) resulting from statutory audit work or equivalent work in the EEA States or Gibraltar;]

(c)a description of the governance structure of the [F166statutory auditor, if it is a firm];

(d)a description of the internal quality control system of the statutory auditor F167... and a statement by the F168... management body on the effectiveness of its functioning;

(e)an indication of when the last quality assurance review referred to in Article 26 was carried out;

(f)a list of public-interest entities for which the statutory auditor F169... carried out statutory audits during the preceding financial year;

(g)a statement concerning the statutory auditor's F170... independence practices which also confirms that an internal review of independence compliance has been conducted;

(h)a statement on the policy followed by the statutory auditor F171... concerning the continuing education of statutory auditors referred to in [F172paragraph 11 of Schedule 10 to the Companies Act 2006];

(i)information concerning the basis for the F173... remuneration [F174of members of the management body of the statutory auditor, where that statutory auditor is a firm];

(j)a description of the statutory auditor's F175... policy concerning the rotation of key audit partners and staff in accordance with Article 17(7);

(k)where not disclosed in its [F176accounts], information about the total turnover of the statutory auditor F177..., divided into the following categories:

(i)

revenues from the statutory audit of [F178accounts] of public-interest entities and [F179members of groups] of undertakings whose parent undertaking is a public-interest entity;

(ii)

revenues from the statutory audit of [F180accounts] of other entities;

(iii)

revenues from permitted non-audit services to entities that are audited by the statutory auditor F181...; and

(iv)

revenues from non-audit services to other entities.

The statutory auditor F182... may, in exceptional circumstances, decide not to disclose the information required in point (f) of the first subparagraph to the extent necessary to mitigate an imminent and significant threat to the personal security of any person. The statutory auditor F182... shall be able to demonstrate to the competent authority the existence of such threat.

3.The transparency report shall be signed by the statutory auditor F183....

Textual Amendments

Article 14U.K.Information for competent authorities

Statutory auditors F184... shall provide annually to [F185the] competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into:

(a)

revenues from statutory audit;

(b)

revenues from non-audit services other than those referred to in Article 5(1) which are required by [F186legislation of any part of the United Kingdom]; and,

(c)

revenues from non-audit services other than those referred to in Article 5(1) which are not required by [F187legislation of any part of the United Kingdom].

Textual Amendments

F188Article 15U.K.Record keeping

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Textual Amendments

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