# 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 23: Powers of competent authorities

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

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.
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Source: https://www.legislation.gov.uk/eur/2014/537/article/23 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-537/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.