# 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), Article 14: Information for competent authorities

Extent: E+W+S+N.I.

Statutory auditors ... shall provide annually to the 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 legislation 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 legislation of any part of the United Kingdom.

---
Source: https://www.legislation.gov.uk/eur/2014/537/article/14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-537/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.