Specific requirements regarding statutory audit of public-interest entities

Topic area:
Status: 17.06.2014 |
Archived
Key words:
Main version
Initiative
Official name
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 005/909/EC
Type
Regulation
Level 1
Initiator
EU
Submitted
30.11.2011
Doc. code
537/2014
Summary
Status
Status

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Current version
Final version
16.04.2014
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Statutory audits of annual accounts and consolidated accounts (binding, Amendment, EU)
AIFMD (binding, Main version, Amendment, EU)
Auditor oversight Act (binding, Amendment, DE)
Amending certain regulations with respect to the establishment and operation of ESAPs (binding, Amendment, EU)
Corporate sustainability reporting (CSRD) (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Communication between competent authorities and auditors (non-binding, EU)
Report on Enforcement and Regulatory Activities of Accounting Enforcers (non-binding, EU)
FAQs on corporate sustainability reporting (CSRD) (binding, EU)

Source: EU, 537/2014, 2014