# 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 18: Hand-over file

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

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Subject to paragraph 16 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016, an outgoing statutory auditor ... shall ... grant an incoming statutory auditor ... access to the additional reports referred to in Article 11 in respect of previous years and to any information transmitted to competent authorities pursuant to Article 13, any rules made under section 340 of the Financial Services and Markets Act 2000, and the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001.
The former statutory auditor ... shall be able to demonstrate to the competent authority that such information has been provided to the incoming statutory auditor ....

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Source: https://www.legislation.gov.uk/eur/2014/537/article/18 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-537/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.