Recital 41

(41)Regulation (EU) No 537/2014 of the European Parliament and of the Council ¹⁷ prohibits the provision to an audited entity of non-audit services linked to the financing, capital structure and allocation, and investment strategy of that entity, except for assurance services in relation to financial statements. The provision of external reviews under this Regulation should be without prejudice to Regulation (EU) No 537/2014.