{
  "url": "https://openlegislation.uk/eu-regulation-2014-537/article-23",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-537/article-23.json",
  "legislation": "eur/2014/537",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-537",
  "path": "article/23",
  "kind": "article",
  "number": "23",
  "heading": "Powers of competent authorities",
  "text": "1. Without prejudice to Article 26, in carrying out the competent authority's tasks, neither the competent authority nor any other regulatory authority or body of any part of the United Kingdom may interfere with the content of audit reports.\n2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/537/article/23",
    "retrieved_at": "2026-11-01T14:47:39.197860+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}