# 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 21: Conditions of independence

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

The competent authority shall be independent of statutory auditors ....
The competent authority may consult experts, as referred to in point (c) of Article 26(1), for the purpose of carrying out specific tasks and may also be assisted by experts when this is essential for the proper fulfilment of their tasks. In such instances, the experts shall not be involved in any decision-making.
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The funding of the competent authority shall be secure and free from undue influence by statutory auditors ....

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Source: https://www.legislation.gov.uk/eur/2014/537/article/21 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-537/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.