2014-04-16

Added 2026-09-23

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

European Union

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Supersedes: Decision No. 909 of 2005not in RegAlert
Amended by: Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)2022
Basis for: Order on the Conduct of Audits in Financial Undertakings and Financial Groups2024 Decree of NBS No 7/2019 laying down the structure of an extended auditor’s report for statutory audits of banks and branches of foreign banks2019 Circular CSSF 19/717 Update of the General Presentation of the Law of 23 July 2016 and Audit Profession Regulations2019 AOBA and FMA Circular on Specific Issues Regarding Statutory Auditor Appointment at Public-Interest Entities2018 Guidelines on facilitating an effective dialogue between competent authorities supervising insurance undertakings and statutory auditors and audit firms2017
Referred to by: Sector in Focus 2025 – Accountancy and Reporting2025 CSSF Regulation No 16-13 on Reporting Infringements of the Law of 23 July 2016 and Regulation (EU) No 537/20142016 Law 22/2015 of 20 July on the Audit of Accounts2015 Recommendation L on the Role of Statutory Auditors in the Supervision of Banks and Cooperative Savings and Loan Associations Recommendation R on Credit Exposure Classification, Estimation and Recognition of Expected Credit Losses, and Credit Risk Management

Amended 1 time · last 2022-12-14

Source: European Union — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works