{
  "url": "https://openlegislation.uk/eu-directive-2006-43/article-17",
  "json_url": "https://openlegislation.uk/eu-directive-2006-43/article-17.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/17",
  "kind": "article",
  "number": "17",
  "heading": "Registration of audit firms",
  "text": "1. As regards audit firms, the public register shall contain at least the following information:\n(a) name, address and registration number;\n(b) legal form;\n(c) contact information, the primary contact person and, where applicable, the website address;\n(d) address of each office in the Member State;\n(e) name and registration number of all statutory auditors employed by or associated as partners or otherwise with the audit firm;\n(f) names and business addresses of all owners and shareholders;\n(g) names and business addresses of all members of the administrative or management body;\n(h) if applicable, the membership of a network and a list of the names and addresses of member firms and affiliates or an indication of the place where such information is publicly available;\n(i) all other registration(s) as audit firm with the competent authorities of other Member States and as audit entity with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s);\n(j) where applicable, whether the audit firm is registered pursuant to Article 3a(3).\n2. Third-country audit entities registered in accordance with Article 45 shall be clearly indicated in the register as such and not as audit firms.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted 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": "F",
      "label": "F2",
      "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/43/article/17",
    "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."
}