{
  "url": "https://openlegislation.uk/eu-regulation-2014-537",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-537.json",
  "id": "eur/2014/537",
  "title": "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 and repealing Commission Decision 2005/909/EC (Text with EEA relevance)",
  "short_title": "Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities",
  "long_title": "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 and repealing Commission Decision 2005/909/EC (Text with EEA relevance)",
  "citation": "EU Regulation No 537/2014",
  "type": "eur",
  "year": "2014",
  "number": "537",
  "version": "current",
  "date": "2014-04-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 6,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "SUBJECT MATTER, SCOPE AND DEFINITIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "title/II",
      "kind": "title",
      "number": "II",
      "heading": "CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Audit fees",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Prohibition of the provision of non-audit services",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Preparation for the statutory audit and assessment of threats to independence",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Irregularities",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Engagement quality control review",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "International auditing standards",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Audit report",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Additional report to the audit committee",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Report to supervisors of public-interest entities",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Transparency report",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Information for competent authorities",
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      "status": null,
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    },
    {
      "path": "article/15",
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      "heading": "Record keeping",
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      "status": "repealed",
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    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "THE APPOINTMENT OF STATUTORY AUDITORS ... BY PUBLIC-INTEREST ENTITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Appointment of statutory auditors ...",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Duration of the audit engagement",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Hand-over file",
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      "status": null,
      "parent": "title/III"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Dismissal and resignation of the statutory auditors or the audit firms",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "SURVEILLANCE OF THE ACTIVITIES OF STATUTORY AUDITORS ... CARRYING OUT STATUTORY AUDIT OF PUBLIC-INTEREST ENTITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/IV/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Competent authorities",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Designation of competent authorities",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/I"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Conditions of independence",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/I"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Professional secrecy in relation to competent authorities",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/I"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Powers of competent authorities",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/I"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Delegation of tasks",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/I"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Cooperation with other competent authorities at national level",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/I"
    },
    {
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      "heading": "Quality assurance, market monitoring, and transparency of competent authorities",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV"
    },
    {
      "path": "article/26",
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      "number": "26",
      "heading": "Quality assurance",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/II"
    },
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      "path": "article/27",
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      "heading": "Monitoring market quality and competition",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "article/28",
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      "heading": "Transparency of competent authority",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/II"
    },
    {
      "path": "title/IV/chapter/III",
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      "heading": "Cooperation between competent authorities and relations with the european supervisory authorities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
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    {
      "path": "article/29",
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      "number": "29",
      "heading": "Obligation to cooperate",
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      "path": "article/30",
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      "heading": "Establishment of the CEAOB",
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      "status": "repealed",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/III"
    },
    {
      "path": "article/32",
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      "heading": "Colleges of competent authorities",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "article/33",
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      "heading": "Delegation of tasks",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/III"
    },
    {
      "path": "article/34",
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      "heading": "Confidentiality and professional secrecy in relation to cooperation among competent authorities",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/35",
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      "number": "35",
      "heading": "Protection of personal data",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/III"
    },
    {
      "path": "title/IV/chapter/IV",
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      "number": "IV",
      "heading": "Cooperation with third-country authorities and with international organisations and bodies",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
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      "heading": "Agreement on exchange of information",
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    {
      "path": "article/37",
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      "heading": "Disclosure of information received from third countries",
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      "heading": "Exercise of the delegation",
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      "path": "article/40",
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      "heading": "Review and reports",
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      "heading": "Transitional provisions",
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      "status": "repealed",
      "parent": "title/IV/chapter/IV"
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      "parent": "title/IV/chapter/IV"
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      "heading": "Repeal of Commission Decision 2005/909/EC",
      "url": "https://openlegislation.uk/eu-regulation-2014-537/article-43",
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      "status": "repealed",
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      "parent": "title/IV/chapter/IV"
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      "path": "signature",
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