Preamble
Recitals 37
Title I - SUBJECT MATTER, SCOPE AND DEFINITIONS (Article 1-3) 3
Title II - CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES (Article 4-15) 13
Title III - THE APPOINTMENT OF STATUTORY AUDITORS OR AUDIT FIRMS BY PUBLIC-INTEREST ENTITIES (Article 16-19) 4
Title IV - SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS AND AUDIT FIRMS CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES (Article 20-44) 25
- Chapter I - Competent authorities (Article 20-25) 6
- Chapter II - Quality assurance, market monitoring, and transparency of competent authorities (Article 26-28) 3
- Chapter III - Cooperation between competent authorities and relations with the european supervisory authorities (Article 29-35) 7
- Chapter IV - Cooperation with third-country authorities and with international organisations and bodies (Article 36-44) 9
Amending acts 2
- Regulation (EU) 2023/2869from 09/01/2024
- Corporate sustainability Reporting Directivefrom 09/01/2024

Article 42 - National provisions

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Article 42

National provisions

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The Member States shall adopt appropriate provisions to ensure the effective application of this Regulation.

Official text · consolidated version 09/01/2024 (in force) Open full page ↗