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 44 - Entry into force

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Article 44

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 17 June 2016.

However, Article 16(6) shall apply from 17 June 2017.

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