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) 12
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
Amending acts 2
- Regulation (EU) 2023/2869from 09/01/2024
- Corporate sustainability Reporting Directivefrom 09/01/2024

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New version applies from 09/01/2024 — introduced by Corporate sustainability Reporting Directive, Regulation (EU) 2023/2869. 4 provisions change.

Regulation (EU) No 537/2014

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Official text · consolidated version 16/06/2014 (no longer in force)