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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 13a CELEX: 02014R0537-20240109 Accessibility of information on the European single access point
1. From 10 January 2030, when making public any information referred to in Article 13 of this Regulation, the statutory auditor or the audit firm shall submit that information at the same time to the relevant collection body referred to in paragraph 3 of this Article for the purpose of making it accessible on the European single access point (ESAP) established under Regulation (EU) 2023/2859 of the European Parliament and of the Council ().
That information shall comply with the following requirements: (a) be submitted in a data extractable format as defined in Article 2, point (3), of Regulation (EU) 2023/2859 or, where required by Union law, in a machine-readable format, as defined in Article 2, point (4), of that Regulation; |
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 13a CELEX: 02014R0537-20240109 (b) be accompanied by the following metadata: (i) all the names of the statutory auditor or audit firm to which the information relates; (ii) for legal persons, the legal entity identifier of the audit firm, as specified pursuant to Article 7(4), point (b), of Regulation (EU) 2023/2859; (iii) for legal persons, the size of the audit firm by category, as specified pursuant to Article 7(4), point (d), of that Regulation; (iv) the type of information as classified pursuant to Article 7(4), point (c), of that Regulation; (v) an indication of whether the information contains personal data. 2. For the purposes of paragraph 1, point (b)(ii), audit firms that are legal persons shall obtain a legal entity identifier. 3. By 9 January 2030, for the purpose of making the information referred to in paragraph 1 of this Article accessible on ESAP, Member States shall designate at least one collection body as defined in Article 2, point (2), of Regulation (EU) 2023/2859 and notify ESMA thereof. |
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 13a CELEX: 02014R0537-20240109 4. For the purpose of ensuring the efficient collection and management of information submitted in accordance with paragraph 1, implementing powers are conferred on the Commission, following the consultation of the CEAOB, to specify: (a) any other metadata to accompany the information; (b) the structuring of data in the information; (c) for which information a machine-readable format is required and, in such cases, which machine-readable format is to be used.
For the purposes of point (c), the Commission shall assess the advantages and disadvantages of different machine-readable formats and conduct appropriate field tests. |