Article 23 Powers of competent authorities
United Kingdom
Without prejudice to Article 26, in carrying out the competent authority's tasks, neither the competent authority nor any other regulatory authority or body F2of any part of the United Kingdom may interfere with the content of audit reports.
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Annotations
Textual amendments
- F1
Art. 23(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 97; 2020 c. 1, Sch. 5 para. 1(1)
- F2
Words in Art. 23 substituted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 15(6)
- F3
Art. 23(2)-(6) excepted from duty to publish (31.12.2020) by The Exception from the Duty to Publish (Department for Business and Trade) (No. 1) Direction 2023 (No. 1), Sch.
Notes on Title IV
Textual amendments
- F1
Words in Title 4 heading 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, 94; 2020 c. 1, Sch. 5 para. 1(1)