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Article 28 Transparency of competent authorityF5

United Kingdom

Original text. Later amendments are not shown.

F1The competent authority shall be transparent and shall at least publish:

  1. (a)

    annual activity reports regarding F2the competent authority's tasks;

  2. (b)

    annual work programmes regarding F3the competent authority's tasks;

  3. (c)

    a report on the overall results of the quality assurance system on an annual basis. This report shall include information on recommendations issued, follow-up on the recommendations, supervisory measures taken and sanctions imposed. It shall also include quantitative information and other key performance information on financial resources and staffing, and the efficiency and effectiveness of the quality assurance system;

  4. (d)

    the aggregated information on the findings and conclusions of inspections referred to in the first subparagraph of Article 26(8). F4...

Annotations

Textual amendments

F1

Words in Art. 28 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 102(b); 2020 c. 1, Sch. 5 para. 1(1)

F2

Words in Art. 28(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 102(c); 2020 c. 1, Sch. 5 para. 1(1)

F3

Words in Art. 28(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 102(c); 2020 c. 1, Sch. 5 para. 1(1)

F4

Words in Art. 28(d) 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, 102(d); 2020 c. 1, Sch. 5 para. 1(1)

F5

Words in Art. 28 heading substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 102(a); 2020 c. 1, Sch. 5 para. 1(1)

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)