OpenLegislation

Article 1 Subject matter

United Kingdom

Original text. Later amendments are not shown.

This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.

F1Article 29 of this Directive shall not apply to the statutory audit of annual and consolidated financial statements of public-interest entities unless specified in Regulation (EU) No 537/2014 of the European Parliament and the Council f1 .

Annotations

Textual amendments

F1

Inserted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance).

Footnotes

f1

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 ( OJ L 158, 27.5.2014, p. 77 ).