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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 14 CELEX: 02014R0537-20240109 Information for competent authorities
Statutory auditors and audit firms shall provide annually to his, her or its competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into: (a) revenues from statutory audit; (b) revenues from non-audit services other than those referred to in Article 5(1) which are required by Union or national legislation; and,
(c) revenues from non-audit services other than those referred to in Article 5(1) which are not required by Union or national legislation. |