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Article 14 Information for competent authorities

United Kingdom

Original text. Later amendments are not shown.

Statutory auditors F1... shall provide annually to F2the competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into:

  1. (a)

    revenues from statutory audit;

  2. (b)

    revenues from non-audit services other than those referred to in Article 5(1) which are required by F3legislation of any part of the United Kingdom; and,

  3. (c)

    revenues from non-audit services other than those referred to in Article 5(1) which are not required by F4legislation of any part of the United Kingdom.

Annotations

Textual amendments

F1

Words in Art. 14 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 88(a); 2020 c. 1, Sch. 5 para. 1(1)

F2

Word in Art. 14 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 88(b); 2020 c. 1, Sch. 5 para. 1(1)

F3

Words in Art. 14(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 88(c); 2020 c. 1, Sch. 5 para. 1(1)

F4

Words in Art. 14(c) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 88(d); 2020 c. 1, Sch. 5 para. 1(1)