{
  "url": "https://openlegislation.uk/eu-directive-2006-43/article-1",
  "json_url": "https://openlegislation.uk/eu-directive-2006-43/article-1.json",
  "legislation": "eudr/2006/43",
  "legislation_title": "Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-43",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Subject matter",
  "text": "This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.\nArticle 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 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "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 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/43/article/1",
    "retrieved_at": "2026-11-01T15:22:36.741061+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}