Article 14 Information for competent authorities
United Kingdom
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:
- (a)
revenues from statutory audit;
- (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,
- (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)